T.C. Memo. 1995-596
UNITED STATES TAX COURT
ASSOCIATION CABLE TV, INCORPORATED, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9421-93. Filed December 18, 1995.
H. Cranston Pope, for petitioner.
Alan Friday, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a deficiency of
$136,903 in petitioner's Federal income taxes for 1988 and
additions to tax of $102,677 under section 6653(b)(1) and $34,226
under section 6661. In the answer, respondent alleged, in the
alternative, that petitioner is liable for additions to tax for
delinquency and negligence under sections 6651(a)(1) and
6653(a)(1), respectively. Unless otherwise indicated, all
section references are to the Internal Revenue Code in effect for
the year in issue, and all Rule references are to the Tax Court
Rules of Practice and Procedure.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011