C&M Amusements v. Commissioner

C&M AMUSEMENTS, INC., JOSEPH CAPOGROSSO, TAX MATTERS PERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

C&M Amusements v. Commissioner

Docket No. 4765-91

United States Tax Court

T.C. Memo 1993-527; 1993 Tax Ct. Memo LEXIS 535; 66 T.C.M. (CCH) 1310;

November 16, 1993, Filed

Decision will be entered under Rule 155.

For petitioner: Jared J. Scharf.

For respondent: Alan S. Kline.

WELLS

WELLS

MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, Judge: On December 13, 1990, respondent sent a notice of final S corporation administrative adjustment (FSAA) for taxable years 1983, 1984, and 1985 to…