T.C. Memo. 1996-180 UNITED STATES TAX COURT KIM L. VELINSKY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5469-94. Filed April 15, 1996. Bradford E. Henschel, for petitioner. Mark A. Weiner, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SCOTT, Judge: Respondent determined a deficiency in petitioner's Federal income taxes for the calendar year 1990 in the amount of $14,432, and an accuracy-related penalty under section 66621 in the amount of $2,886. 1 All section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to (continued...)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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