Rollercade, Inc. v. Commissioner
United States Tax Court
R issued a notice of final S corporation administrative adjustment (FSAA) to S Corp for its taxable year ended September 30, 1986, disallowing a deduction claimed with respect to contracted services. VF, as tax matters person, filed a timely petition for readjustment, asserting that VF would substantiate the claimed deduction.
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R issued a notice of final S corporation administrative adjustment (FSAA) to S Corp for its taxable year ended September 30, 1986, disallowing a deduction claimed with respect to contracted services. VF, as tax matters person, filed a timely petition for readjustment, asserting that VF would substantiate the claimed deduction. VF never provided R with substantiation, never responded to R's attempts to schedule conferences, failed to file a trial memorandum, and failed to appear for trial, thereby failing to comply with the Court's Rules and Standing Pre-Trial Order, and failed to comply with…
1Opinion of the Court
ROLLERCADE, INC., VICTOR E. FOLKS, TAX MATTERS PERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rollercade, Inc. v. Commissioner
Docket No. 8442-90
United States Tax Court
97 T.C. 113; 1991 U.S. Tax Ct. LEXIS 65; 97 T.C. No. 8;
July 30, 1991, Filed
Appropriate orders will be issued and a decision will be entered.
R issued a notice of final S corporation administrative adjustment (FSAA) to S Corp for its taxable year ended September 30, 1986, disallowing a deduction claimed with respect to contracted services. VF, as tax matters person, filed a timely petition for readjustment,…
2Cases cited9 opinions
- Maxwell v. CommissionerUnited States Tax Court · 1986
- N.C.F. Energy Partners v. CommissionerUnited States Tax Court · 1987
- Dusha v. CommissionerUnited States Tax Court · 1984
- Ritchie v. CommissionerUnited States Tax Court · 1979
- Levy v. CommissionerUnited States Tax Court · 1986
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