T.C. Summary Opinion 2002-61 UNITED STATES TAX COURT OLDE RALEIGH REALTY CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1674-00S. Filed May 29, 2002. Edgar H. Bridger, for petitioner. Linda P. Azmon, for respondent. PAJAK, Special Trial Judge: This case is before the Court on a petition for a redetermination of a Notice Of Determination Concerning Worker Classification Under Section 7436. Unless otherwise indicated, section references are to the Internal Revenue Code as amended, and all Rule references are to the Tax Court Rules of Practice and Procedure. The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority. Sec. 7436(c).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
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