United States Tax Court March 30, 2000, 23954-97 (RACMP Enterprises, Inc. v. Commissioner)

Also known as

United States · · · 30-03-2000

114 T.C. No. 16

UNITED STATES TAX COURT

RACMP ENTERPRISES, INC., Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 23954-97. Filed March 30, 2000.

P is a construction contractor that enters into

contracts to construct, place, and finish concrete

foundations, driveways, and walkways for real property

developers.

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