Omnitec Corporation, An Administratively Dissolved Corporation, Leland V. Lammert, President - Page 9

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                                     Discussion                                       
              The first issue is whether the business activity described              
         was the activity of Omnitec Missouri, as respondent contends, or             
         the activity of Omnitec Nevada, as petitioner contends.                      
              Respondent determined that the taxpayer was Omnitec                     
         Missouri, and the notice of deficiency was issued to Omnitec                 
         Missouri.  The Court sustains that finding.  The record shows                
         that Omnitec Missouri was actively engaged in a trade or business            
         activity.  The bank statements offered into evidence support such            
         a conclusion as well as the invoices to customers or clients who             
         were provided services by Omnitec, Inc., which was based in St.              
         Louis, Missouri, including the testimony of the two witnesses at             
         trial who were called by Mr. Lammert.  There was a Web site for              
         Omnitec, Inc., which listed a St. Louis, Missouri, address, with             
         no indication of any other Omnitec Corp. at some other location.             
         The statements, bills, and invoices that were issued by Omnitec              
         also provided the same information.                                          
              It is very clear to the Court, on the record presented, that            
         the business that held itself out to the general public and its              
         patrons as Omnitec, Inc., was Omnitec Missouri.  Moreover,                   
         Omnitec Missouri was the corporation engaged in the trade or                 
         business activity that was described at trial, and there is no               
         evidence to support the contention that the activity in question             
         was that of Omnitec Nevada.  Additionally, there is no evidence              






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