T.C. Memo. 1996-416
UNITED STATES TAX COURT
LANCE BROWN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16827-93. Filed September 17, 1996.
George M. Nachwalter, for petitioner.
Alison W. Lehr, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined deficiencies and
additions to tax in petitioner's Federal income taxes as follows:
Additions to Tax
Sec. Sec. Sec.
Year Deficiency 6653(b)(1)(A) 6653(b)(1)(B) 6661(a)
1986 $ 6,790 $ 5,298 * $1,698
1987 17,459 13,731 * 4,365
Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011