T.C. Memo. 1999-327
UNITED STATES TAX COURT
KEITH LEE WILSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22103-96. Filed September 29, 1999.
Keith Lee Wilson, pro se.
Jason M. Silver, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: Pursuant to a notice of deficiency dated
July 8, 1996, respondent determined the following deficiencies in,
and additions to, petitioner’s Federal income taxes:
Additions to Tax
Year Deficiency Sec. 6651(a) Sec. 6654(a)
1988 $39,266 $6,567 $2,148
1992 52,996 3,407 404
1993 24,699 6,102 1,021
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