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GUARDIAN INDUSTRIES CORP., v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 20755-12.

143 T.C. 1 (2014)

GUARDIAN INDUSTRIES CORP., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 17, 2014.

Attorney(s) appearing for the Case

Allen Duane Webber, Jaclyn J. Pampel, Summer M. Austin, and Katie M. Marcusse, for petitioner.

Dennis M. Kelly, Heather L. Lampert, and Robert M. Morrison, for respondent.

OPINION

Following an examination of petitioner's Federal income tax returns for 2005-08, the Internal Revenue Service (IRS or respondent) determined tax deficiencies and accuracy-related penalties under section 6662(a).1 After concessions, the remaining...

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