T.C. Memo. 1997-258 UNITED STATES TAX COURT RONALD L. BERKSHIRE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3006-96. Filed June 10, 1997. John J. Boyle, for respondent. MEMORANDUM OPINION VASQUEZ, Judge: This case is before the Court on respondent's motion for entry of judgment by default pursuant to Rule 123(a).1 Respondent determined deficiencies in and additions to petitioner's Federal income tax as follows: 1 All Rule references are to this Court's Rules of Practice and Procedure, and all section references are to the Internal Revenue Code as in effect for the years in issue.Page: 1 2 3 4 5 6 7 Next
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