T.C. Memo. 1996-87
UNITED STATES TAX COURT
BILL MCDONALD, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
RICHARD D. MAYNARD, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 13218-93, 13220-93. Filed February 28, 1996.
Roderick L. MacKenzie, for petitioners.
Kathryn K. Vetter and Daniel J. Parent, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined deficiencies in 1989
income tax, and penalties as follows:
Fraud Penalty
Petitioner Deficiency Sec. 6663
McDonald $53,041 $39,781
Maynard 71,380 53,535
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