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filed a tax return with the Commissioner in September 1995,
reporting that on December 31, 1993, it owned no assets, owed no
liabilities, and had a retained deficit of $1,000. Cf. Beatty v.
Commissioner, 106 T.C. 268, 273 n.5 (1996), and the cases cited
therein. We hold for respondent.
To reflect concessions,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011