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PSB HOLDINGS, INC. v. COMMISSIONER

Docket No. 14724-05.

129 T.C. 131 (2007)

129 T.C. No. 15

PSB HOLDINGS, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 1, 2007.

Attorney(s) appearing for the Case

Debra Sadow Koenig, for petitioner.

Lawrence C. Letkewicz, Christa A. Gruber, and Sharon S. Galm, for respondent.

OPINION

LARO, Judge:

This case was submitted to the Court under Rule 122 for decision without trial.1 Petitioner petitioned the Court to redetermine respondent's determination of deficiencies of $33,622, $38,571, $41,654, and $31,868 in the 1999, 2000, 2001, and 2002 Federal income taxes, respectively, of its affiliated group. For those years, the group filed consolidated Federal...

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