United States Tax Court October 16, 1990, Docket No. 38375-87 (Tangent Dev. Corp. v. Commissioner)

TANGENT DEVELOPMENT CORP., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Tangent Dev. Corp. v. Commissioner Docket No. 38375-87 United States Tax Court T.C. Memo 1990-537; 1990 Tax Ct. Memo LEXIS 591; 60 T.C.M. (CCH) 1002; T.C.M. (RIA) 90537; October 16, 1990, Filed *591 Decision will be entered for the respondent. Kenneth Guenther (an officer), for the petitioner.