Stanley P. Zurn - Page 1

                                                 T.C. Memo. 1996-386                                                            




                                              UNITED STATES TAX COURT                                                           




                                         STANLEY P. ZURN, Petitioner v.                                                         
                              COMMISSIONER OF INTERNAL REVENUE, Respondent                                                      




                      Docket No. 163-93.                    Filed August 20, 1996.                                              




                      Walter Weiss, for petitioner.                                                                             

                      Steven Roth and Mark Weiner, for respondent.                                                              




                                                  MEMORANDUM OPINION                                                            

                      GERBER, Judge:  Respondent determined deficiencies in and                                                 

               additions to, and a penalty on, petitioner’s Federal income tax                                                  

               as follows:                                                                                                      

                                   Additions to Tax and Penalty                                                                 
                                   Sec.  Sec.      Sec.     Sec.       Sec.                  Sec.                               
                                   6651  6653      6653     6653       6653        Sec.      6663                               
               Year   Deficiency   (a)(1) (b)(1)  (b)(2) (b)(1)(A) (b)(1)(B)     6661       (a)                                 
               1985  $34,812      ---   $23,770    1         ---      ---       $8,703      ---                                 
               1986  247,288      ---     ---     ---    $192,009    1       61,812      ---                                    
               1987   46,021      ---     ---     ---      42,339    1       11,505      ---                                    







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