LaMASTRO v. COMMISSIONER, 72 T.C. 377 (1979) ANTHONY LaMASTRO AND HELEN LaMASTRO, PETITIONERS v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT Docket No. 1594-74.United States Tax Court. Filed May 23, 1979. Petitioner husband formed a professional corporation which elected subchapter S status. During its first taxable year, encompassing 14 days, the corporation adopted a pension plan and made […]
