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PRAXITELES, INC. v. COMMISSIONER

Docket No. 16653-91.

66 T.C.M. 1778 (1993)

T.C. Memo. 1993-622

Praxiteles, Inc., Sheldon M. Sisson, A Person Other Than the Tax Matters Person v. Commissioner.

United States Tax Court.

Filed December 27, 1993.

Attorney(s) appearing for the Case

Sheldon M. Sisson, pro se. Victor A. Ramirez, for the respondent.

Memorandum Findings of Fact and Opinion

BEGHE, Judge:

By notice of final S corporation administrative adjustment (FSAA), respondent determined a $2,179,217 adjustment to the S corporation return of income of Praxiteles, Inc., for the taxable year 1985. This adjustment resulted from the disallowance of deductions for interest, maintenance and insurance, option fees, professional fees, and a filing fee.

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