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CALYPSO MUSIC INC. v. COMMISSIONER

Docket No. 12683-99.

80 T.C.M. 388 (2000)

T.C. Memo. 2000-293

Calypso Music Incorporated v. Commissioner.

United States Tax Court.

Filed September 20, 2000.

Attorney(s) appearing for the Case

Patrick E. McGinnis, for the petitioner. Jonathan H. Sloat, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

Respondent determined deficiencies of $10,565 and $18,226 in petitioner's personal holding company tax for 1996 and 1997, respectively. Respondent also determined accuracy-related penalties under section 6662(a)1 of $2,113 and $3,6452 for 1996 and 1997 respectively. We must decide whether petitioner is subject to the personal holding company tax...

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