T.C. Memo. 1995-548
UNITED STATES TAX COURT
MICHAEL J. FITZPATRICK, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9269-94. Filed November 20, 1995.
Michael J. Fitzpatrick, pro se.
Thomas F. Eagan and Daniel K. O'Brien, for respondent.
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined deficiencies in
and additions to petitioner's Federal income taxes as follows:
Additions to Tax
Sec. Sec. Sec.
Year Deficiency 6653(b) 6653(b)(1) 6653(b)(2)
1981 $30,601 $15,301 -- --
1982 96,418 -- $48,209 *
* 50 percent of the interest due on $96,418, the
understatement of tax for the calendar year 1982
attributable to fraud.
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