Frank R. Courbois - Page 1

                                        T.C. Memo. 1997-190                                              


                                      UNITED STATES TAX COURT                                            

                                FRANK R. COURBOIS, Petitioner v.                                         
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                    

                      Docket No. 24296-93.             Filed April 24, 1997.                             

                      Micael C. Chandler, for petitioner.                                                
                      Ann L. Baker, for respondent.                                                      

                            MEMORANDUM FINDINGS OF FACT AND OPINION                                      
                      WHALEN, Judge:  Respondent determined that petitioner                              
                is liable for the following deficiency, addition to tax,                                 
                and penalty for 1990:                                                                    

                                        Addition to Tax      Penalty                                     
                      Deficiency        Sec. 6651(a)(1)     Sec. 6662                                    
                      $26,206           $9,155                   $5,241                                  








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