T.C. Memo. 2008-62
UNITED STATES TAX COURT
NEW YORK GUANGDONG FINANCE, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14809-04. Filed March 11, 2008.
Larry Kars, for petitioner.
Joseph W. Fogelson and Nicole F. Cammarota, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: By a notice of deficiency dated May 25,
2004, respondent determined the following withholding tax
deficiencies and additions to tax against petitioner:1
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue, and
(continued...)
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Last modified: March 27, 2008