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BROOKHAVEN RESIDENTIAL SALES, INC. v. COMMISSIONER

Docket Nos. 2857-80, 2858-80.

43 T.C.M. 494 (1982)

T.C. Memo. 1982-64

Brookhaven Residential Sales, Inc. v. Commissioner. Sterling Homes, Inc. v. Commissioner.

United States Tax Court.

Filed February 10, 1982.

Attorney(s) appearing for the Case

Edward A. Fedok, for the petitioners. Louis T. Conti, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined income tax deficiencies of $9,002 and $4,050 for Brookhaven Residential Sales, Inc. (Brookhaven), and Sterling Homes, Inc. (Sterling), respectively, for the taxable year ended December 31, 1976. The only issue for decision is whether Brookhaven and Sterling (petitioners) are component members of a brother-sister controlled group of corporations, as defined...

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