Bugaboo Timber Co. v. Commissioner
United States Tax Court
Forms 872-S, Consents to Extend the Time to Assess Tax Attributable to Items of an S Corporation, were signed on the line designated for the tax matters person (TMP) by M, the secretary-treasurer and a shareholder of B, and D, the president and a shareholder of I. Each was authorized under the respective bylaws and M was authorized by a resolution of the directors of B to conduct general business and sign documents, had ultimate authority over tax matters, and signed the…
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Forms 872-S, Consents to Extend the Time to Assess Tax Attributable to Items of an S Corporation, were signed on the line designated for the tax matters person (TMP) by M, the secretary-treasurer and a shareholder of B, and D, the president and a shareholder of I. Each was authorized under the respective bylaws and M was authorized by a resolution of the directors of B to conduct general business and sign documents, had ultimate authority over tax matters, and signed the returns and Forms 2848, Power of Attorney and Declaration of Representative for the years in issue. Neither was designated…
1Opinion of the Court
Bugaboo Timber Co., Gertrude J. Morgan, Tax Matters Person, and Vernon R. Morgan, Alleged To Be Its Tax Matters Person, Petitioners v. Commissioner of Internal Revenue, Respondent; Davidson Industries, Inc., F.D. Crowell, Tax Matters Person, and D.L. Davidson, Alleged To Be Its Tax Matters Person, Petitioners v. Commissioner of Internal Revenue, Respondent
Bugaboo Timber Co. v. Commissioner
Docket Nos. 13786-90, 22353-90
United States Tax Court
101 T.C. 474; 1993 U.S. Tax Ct. LEXIS 72; 101 T.C. No. 31;
November 22, 1993, Filed
An appropriate order will be issued.
Forms 872-S, Consents to Extend the…
2Cases cited7 opinions
- Wiggins v. Barrett & Associates, Inc.Oregon Supreme Court · 1983
- Badger v. Paulson Investment Co., Inc.Oregon Supreme Court · 1991
- Amesbury Apartments, Ltd. v. CommissionerUnited States Tax Court · 1990
- Cambridge Research & Dev. Group v. CommissionerUnited States Tax Court · 1991
- Roy H. Park Broadcasting, Inc. v. CommissionerUnited States Tax Court · 1982
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