T.C. Memo. 2007-51 UNITED STATES TAX COURT LOAD, Inc., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent COAD, Inc., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 7287-02, 7294-02. Filed March 6, 2007. John F. Daniels III, Julio M. Zapata, and Eric J. Boyd, for petitioners. Charles B. Burnett, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SWIFT, Judge: Respondent determined deficiencies in petitioners’ Federal income taxes for their separate taxable years ending September 30, 2000, as follows:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011