Theodore Souris, P.C., A Dissolved Corporation, and Theodore Souris, As Successor in Interest of Theodore Souris, P.C. - Page 1

                                 T.C. Memo. 1996-450                                  

                               UNITED STATES TAX COURT                                

                   THEODORE SOURIS, P.C., A DISSOLVED CORPORATION,                    
                    AND THEODORE SOURIS, AS SUCCESSOR IN INTEREST                     
                      OF THEODORE SOURIS, P.C., Petitioners v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 639-95.             Filed October 2, 1996.                  

               Patricia D. White, for petitioners.                                    
               Meso T. Hammoud, for respondent.                                       

                                 MEMORANDUM OPINION                                   

               RAUM, Judge:  The Commissioner determined a $48,905                    
          deficiency in petitioner corporation's 1988 income tax together             
          with a $9,781 section 6661(a)1 addition to tax for that year.               

          1 Unless otherwise indicated, all section references are to                 

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