Calpo Hom & Dong Architects, Inc. - Page 1















                                 T.C. Memo. 2007-140                                  


                               UNITED STATES TAX COURT                                


                  CALPO HOM & DONG ARCHITECTS, INC., Petitioner v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 4227-05.               Filed June 4, 2007.                  


               Richard Todd Luoma, for petitioner.                                    
               Christian A. Speck, for respondent.                                    


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               HAINES, Judge:  Respondent determined a deficiency of $7,506           
          in petitioner’s 2002 Federal corporate income tax.  The issue for           
          decision is whether, during 2002, petitioner was a qualified                
          personal service corporation as defined by section 448(d)(2).1              

               1  Unless otherwise indicated, all section references are to           
                                                             (continued...)           





Page:  1  2  3  4  5  6  7  8  9  10  11  12  13  14  Next 

Last modified: November 10, 2007