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KRAATZ & CRAIG SURVEYING INC. v. COMMISSIONER

Docket No. 26152-08.

134 T.C. 167 (2010)

KRAATZ & CRAIG SURVEYING INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed April 13, 2010.

Attorney(s) appearing for the Case

Maurice W. Gerard, for petitioner.

Caroline R. Krivacka, for respondent.

OPINION

DAWSON, Judge:

Respondent determined a deficiency of $9,762 in petitioner's Federal income tax for its tax year ending December 31, 2005. In the notice of deficiency, respondent determined that petitioner is a qualified personal service corporation under section 448 subject to a flat 35-percent income tax rate under section 11(b)(2).1 Whether petitioner is a qualified...

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