Garrett & Garrett, P.C. v. Commissioner

GARRETT & GARRETT, P.C., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Garrett & Garrett, P.C. v. Commissioner

Docket No. 9034-92

United States Tax Court

T.C. Memo 1993-453; 1993 Tax Ct. Memo LEXIS 458; 66 T.C.M. (CCH) 905;

September 28, 1993, Filed

Decision will be entered under Rule 155.

For petitioner: William Allan Garrett and Joseph M. Garrett (officers)

For respondent: John C. McDougal

KORNER

KORNER

MEMORANDUM FINDINGS OF FACT AND OPINION

KORNER, Judge: By notice of deficiency dated March 9, 1992, respondent determined with regard to petitioner's 1988 corporate income tax a deficiency…