- 5 - 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.Page: Previous 1 2 3 4 5
Last modified: May 25, 2011