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...)
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