United States Tax Court, 2012

Great W. Sierra Holdings, Inc. v. Comm'r

United States Tax Court · Decided May 21, 2012 · "Robert A. Wherry, Jr."

2012 U.S. Tax Ct. LEXIS 53 (United States Reports)

Counsel

For GREAT WESTERN SIERRA HOLDING, INC., Petitioner: STEVEN RAY MATHER , Kajan, Mather, & Barish, Beverly Hills, CA. For COMMISSIONER OF INTERNAL REVENUE, Respondent: HALVOR R. MELOM , General Attorney, Los Angeles, California.

Opinion

GREAT WESTERN SIERRA HOLDINGS, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Great W. Sierra Holdings, Inc. v. Comm'r

Docket No. 15443-09

United States Tax Court

2012 U.S. Tax Ct. LEXIS 53;

May 21, 2012, Decided

*53 For GREAT WESTERN SIERRA HOLDING, INC., Petitioner: STEVEN RAY MATHER, Kajan, Mather, & Barish, Beverly Hills, CA.

For COMMISSIONER OF INTERNAL REVENUE, Respondent: HALVOR R. MELOM, General Attorney, Los Angeles, California.

Robert A. Wherry, Jr., Judge.

Robert A. Wherry, Jr.

DECISION

Pursuant to the agreement of the parties in this case, it is

ORDERED AND DECIDED: That there are no deficiencies in income tax due from, nor overpayments due to, petitioner for the taxable years 2002 and 2003; and

That there are no penalties due from petitioner for the taxable years 2002 and 2003, under the provisions of I.R.C. § 6662 (a).

(Signed) Robert A. Wherry, Jr.

Judge

Entered: MAY 21, 2012

It is hereby stipulated that the Court may enter the foregoing decision in this case.

WILLIAM J. WILKINS

Chief Counsel

Internal Revenue Service

Case-law data current through December 31, 2025. Source: CourtListener bulk data.