T.C. Memo. 1995-516
UNITED STATES TAX COURT
JOHN B. MATHERS, SR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4702-94. Filed October 30, 1995.
Roland J. Mestayer, Jr., and Elliot G. Mestayer, for
petitioner.
Marshall R. Jones, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, 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)(1)1 6653(b)(2)1 6654
1982 $38,926 $19,463 2 $3,790
1983 49,503 24,752 2 3,033
1984 45,510 22,755 2 2,861
1985 51,467 25,734 2 2,949
1986 16,945 12,709 2 820
1For 1986, secs. 6653(b)(1)(A) and 6653(b)(1)(B),
respectively.
250 percent of the interest due on the deficiency.
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