United States Tax Court December 19, 2001, 4428-98, 4429-98, 4435-98 (Oliver K. Robinson and Deborah L. Robinson v. Commissioner)
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United States · · · 19-12-2001
117 T.C. No. 25
UNITED STATES TAX COURT
OLIVER K. ROBINSON AND DEBORAH L. ROBINSON, ET AL.,1
Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 4428-98, 4429-98, Filed December 19, 2001.
4435-98.
R determined that certain expenditures
made by P’s wholly owned subch. C corporation
(C) constituted constructive dividends to P.
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