T.C. Memo. 1996-145 UNITED STATES TAX COURT JOHN ROBERT MAGUIRE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14654-93. Filed March 21, 1996. Robert T. Maguire, for petitioner. John Aletta, for respondent. MEMORANDUM OPINION CLAPP, Judge: Respondent determined a deficiency of $10,669 in petitioner's 1990 Federal income tax and a penalty of $2,134 pursuant to section 6662(a). After concessions by the parties, the issues for decision are:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
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