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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