T.C. Memo. 1996-151 UNITED STATES TAX COURT NATIONAL INDUSTRIAL INVESTORS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24863-93. Filed March 26, 1996. Held: P's miscellaneous deductions redetermined; held, further, for any underpayment due to denied deductions P is liable for penalties under sec. 6662(a), I.R.C., for 1989 and 1990; held, further, for any underpayment due to unreported income P is not liable for penalties under sec. 6662(a), I.R.C., for 1990. Donald Del Grande, for petitioner. Elaine L. Sierra, for respondent.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011