T.C. Memo. 1997-448 UNITED STATES TAX COURT DHARMA ENTERPRISES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16756-95. Filed September 30, 1997. Charles W. Tuckman, Richard A. Saffir, and Robert C. Alexander, for petitioner. James P. Thurston, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GERBER, Judge: Respondent determined deficiencies in petitioner's Federal income tax and accuracy-related penalties under section 6662(a)1 for taxable years ending May 31 as follows: 1 Unless otherwise indicated, all section and subchapter references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 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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