T.C. Memo. 1997-354
UNITED STATES TAX COURT
DAVID F. DRIGGERS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22703-94. Filed August 4, 1997.
David F. Driggers, pro se.
Michael D. Zima, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: Respondent determined deficiencies in
petitioner's Federal income taxes, additions to tax, and
penalties as follows:
Accuracy-Related
Additions to Tax Penalty
Year Deficiency Sec. 6651(a)(1) Sec. 6661 Sec. 6662(c)
1988 $19,401 $4,818 $5,112 --
1989 19,184 4,741 -- $3,837
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