T.C. Memo. 1996-490 UNITED STATES TAX COURT PENNEL PHLANDER IRWIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23534-94. Filed October 30, 1996. Pennel Phlander Irwin, pro se. Daniel J. Parent, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PANUTHOS, Chief Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent determined deficiencies inpetitioner's Federal income taxes, and accuracy-related penalties as follows: 1 All section references are to the Internal Revenue Code as amended, unless otherwise indicated. 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
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