T.C. Memo. 1996-196
UNITED STATES TAX COURT
WILLIAM KALE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20516-92. Filed April 23, 1996.
David L. Segal and Jeffry H. Homel, for petitioner.
Keith Gorman and Doug Fendrick, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined deficiencies in, and
additions to, petitioner’s Federal income tax as follows:
Additions to Tax
Sec. Sec. Sec.
Year Deficiency 6653(b) 6653(b)(1) 6653(b)(2)
1980 $48,603 $24,302 - -
1982 1,114 - $557 1
1983 1,092 - 546 1
1 50 percent of the interest due on the underpayment attributable
to fraud.
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