United States Tax Court April 15, 2009, No. 10540-06 (Senra v. Comm'r)

T.C. Memo. 2009-79

UNITED STATES TAX COURT

CARLOS A. AND ANA MARIA SENRA, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 10540-06. Filed April 15, 2009.

P-H owned 86.75 percent of Keys Granite, a C

corporation, and 100 percent of Keys Holdings, a

limited liability company that was treated as a

disregarded entity for tax purposes.