United States Tax Court.
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge.
Respondent determined a deficiency of $7,506 in petitioner's 2002 Federal corporate income tax. The issue for decision is whether, during 2002, petitioner was a qualified personal service corporation as defined by section 448(d)(2).
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. The stipulation of facts, the supplemental stipulation...
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