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Tax Court in Brief | Palmarini Inc. v. Commissioner, Palmarini v. Commissioner | Recordkeeping and Constructive Dividends Palmarini Inc. v. Comm’r, Palmarini v. Comm’r, T.C. Memo. 2022-119 | December 7, 2022 | Gustafson, J. | Dkt. Nos. 1719-17, 1723-17 Opinion Short Summary: During tax years 2013 and 2014 (the “Tax Years”), petitioners husband and wife filed Tax Court in Brief | Recordkeeping And Constructive Dividends
