1. Home
  2. Browse Decisions
  3. T.C.
  4. 61 T.C.
  5. 61 T.C. 100 (1973)
 

ARTUKOVICH v. COMMISSIONER

Docket No. 2686-70.

61 T.C. 100 (1973)

NICK A. ARTUKOVICH AND STELLA M. ARTUKOVICH, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 29, 1973.

Attorney(s) appearing for the Case

Richard W. Craigo and Mark D. Pastor, for the petitioners.

Robert E. Casey, for the respondent.

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for 1965 in the amount of $29,677.43. The only issue is whether Ron Waller Enterprises, Inc., a corporation in which petitioners were the sole shareholders, filed a timely election under section 1372(a)1 to be taxed as a small business corporation for its taxable year ended November 30, 1965.

FINDING OF FACT

Nick A. Artukovich...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases