T.C. Memo. 1998-128
UNITED STATES TAX COURT
RANDY L. AND JULIE J. WYSONG, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22527-96. Filed April 1, 1998.
Jess A. Bahs and Frank M. Polasky, for petitioners.
Elizabeth Patino, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: In a notice of deficiency dated July 19, 1996,
respondent determined deficiencies in petitioners' Federal income
tax for 1992 and 1993 in the amounts of $28,507 and $13,643,
respectively. The deficiencies stem from the disallowance of
rent paid by Wysong Medical Corp. (Wysong Medical), a subchapter
S corporation, to Wysong Corp., a subchapter C corporation, and a
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