T.C. Memo. 1997-292 UNITED STATES TAX COURT EDWARD S. CULLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12475-94. Filed June 26, 1997. Edward S. Cullin, pro se. Lawrence B. Austin, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION WHALEN, Judge: Respondent determined deficiencies, an addition to tax, and penalties with respect to petitioner's Federal income tax as follows: Addition to Tax Penalty Year Deficiency Sec. 6651 Sec. 6662 1989 $27,650.70 -- $5,530.14 1990 17,324.00 $4,331 3,445.00Page: 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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