T.C. Memo. 2006-202
UNITED STATES TAX COURT
OMNITEC CORPORATION, AN ADMINISTRATIVELY DISSOLVED CORPORATION,
LELAND V. LAMMERT, PRESIDENT, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10271-03. Filed September 25, 2006.
Leland V. Lammert (an officer), for petitioner.
James A. Kutten, for respondent.
MEMORANDUM OPINION
COUVILLION, Special Trial Judge: Respondent determined
deficiencies in petitioner’s Federal income taxes for taxable
years ending September 30, 1998 and 1999, of $10,976 and $4,984,
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011