T.C. Memo. 1997-425 UNITED STATES TAX COURT DAVID W. HILL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20815-95. Filed September 22, 1997. Glen A. Stankee, for petitioner. William B. McCarthy, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION RUWE, Judge: Respondent determined deficiencies in petitioner's Federal income taxes and fraud penalties as follows: Penalty Year Deficiency Sec. 6663(a) 1989 ($953.00) $33,753.00 1990 (241.00) 16,511.25 1991 2,640.83 44,903.12Page: 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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