T.C. Memo. 1996-174
UNITED STATES TAX COURT
HARM DE BOER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11047-94. Filed April 10, 1996.
Harm De Boer, pro se.
James R. Robb, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
BEGHE, Judge: Respondent determined deficiencies in
petitioner's 1990 and 1991 Federal income taxes of $5,263 and
$6,322, respectively, and negligence penalties under section 6662
of $1,053 and $1,264, respectively.1 The deficiencies arose from
1Unless otherwise identified, section references are to the
Internal Revenue Code in effect for the years in issue, and all
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