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C&M AMUSEMENTS, INC., v. COMMISSIONER

Docket No. 4765-91.

66 T.C.M. 1310 (1993)

T.C. Memo. 1993-527

C&M Amusements, Inc., Joseph Capogrosso, Tax Matters Person v. Commissioner.

United States Tax Court.

Filed November 16, 1993.

Attorney(s) appearing for the Case

Jared J. Scharf, 11 Martine Ave., White Plains, N.Y., for the petitioner. Alan S. Kline, for the respondent.

Memorandum Findings of Fact and Opinion

WELLS, Judge:

On December 13, 1990, respondent sent a notice of final S corporation administrative adjustment (FSAA) for taxable years 1983, 1984, and 1985 to Joseph Capogrosso, as tax matters person (TMP) of C&M Amusements, Inc. (C&M Amusements). C&M Amusements was a subchapter S corporation subject to subchapter S level corporation audit and litigation procedures of sections 6221-6223 for 1983, 1984,...

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