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SMITH S, INC. v. C.I.R.

No. 93-197-CIV-5-D.

837 F.Supp. 130 (1993)

SMITH S, INC., Plaintiff v. COMMISSIONER OF INTERNAL REVENUE, Defendant.

United States District Court, E.D. North Carolina, Raleigh Division.

August 12, 1993.

Attorney(s) appearing for the Case

William E. Moore, Jr., John Walter Bryant, Bass, Powell & Bryant, Raleigh, NC, for plaintiffs.

Gerard J. Mene, U.S. Dept. of Justice, Washington, DC, for defendant.

ORDER

DUPREE, District Judge.

On March 30, 1993, James T. Smith, acting as tax matters person for Smith S, Inc. ("plaintiff"), filed a petition for readjustment pursuant to 26 U.S.C. §§ 6226(a)(2) and 6244 (1989), of a Final S Corporation Administration Adjustment ("FSCAA") issued by the Commissioner of the Internal Revenue Service ("IRS"). The court has jurisdiction to hear the case pursuant to 28 U.S.C. § 1346(e) (Supp.1993). The action...

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