LG Kendrick, LLC v. Comm'r

LG KENDRICK, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

LG Kendrick, LLC v. Comm'r

Docket No. 900-14L.

United States Tax Court

T.C. Memo 2016-22; 2016 Tax Ct. Memo LEXIS 22; 111 T.C.M. (CCH) 1092;

February 16, 2016, Filed

Lunnon v. Comm'r, T.C. Memo 2015-156, 2015 Tax Ct. Memo LEXIS 163 (T.C., 2015)

Decision will be entered for respondent.

Michael E. Lunnon (member), for petitioner.

Luke D. Ortner, for respondent.

MARVEL, Judge.

MARVEL

MEMORANDUM OPINION

MARVEL, Judge: Pursuant to section 6330(d)1 petitioner seeks review of a determination by respondent (hereinafter IRS or respondent)…