Thomas J. Rosser - Page 1
















                                 T.C. Memo. 2001-79                                   


                               UNITED STATES TAX COURT                                


                           THOMAS J. ROSSER, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 1201-98.                    Filed March 30, 2001.           


               Carla I. Struble, for petitioner.                                      
               Gary R. Shuler, Jr., for respondent.                                   

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COLVIN, Judge:  Respondent determined deficiencies in                  
          petitioner’s income tax of $13,858 for 1993 and $24,697.91 for              
          1994, additions to tax for failure to timely file under section             
          6651(a) of $1,386 for 1993 and $6,175 for 1994, and an accuracy-            
          related penalty of $2,772 for 1993 and $4,939 for 1994 for a                
          substantial understatement of tax under section 6662(a).                    






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