T.C. Memo. 1997-492
UNITED STATES TAX COURT
DONALD R. MARTIN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19374-94. Filed October 29, 1997.
Donald R. Martin, pro se.
Julie M.T. Foster, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined that petitioner is
liable for income tax deficiencies and additions to tax as
follows:
Additions to tax
Year Deficiency Sec. 6651(a)(1)
1990 $92,776 $21,479
1991 41,922 --
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