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DIAL USA, INC. v. COMMISSIONER

Docket No. 32537-88.

95 T.C. 1 (1990)

DIAL USA, INC., FORMERLY TRITELCO, INC., DAVID GLASSMAN, A PERSON OTHER THAN THE TAX MATTERS PERSON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 2, 1990.

Attorney(s) appearing for the Case

William A. Heard III, for the respondent.

OPINION

RUWE, Judge:

Dial USA, Inc., formerly Tritelco, Inc., is a subchapter S corporation subject to the S corporation audit and litigation procedures contained in section 6241 et seq.1 The S corporation audit and litigation procedures were added to the Code in 1982 to provide a method for unified treatment of subchapter S items among the shareholders. Subchapter S Revision Act...

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