T.C. Memo. 1997-166 UNITED STATES TAX COURT NATHAN P. AND GERALDINE V. MORTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 26651-93. Filed April 1, 1997. James L. Kissire and Bob J. Shelton, for petitioners. John Repsis, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION WHALEN, Judge: Respondent determined the following deficiency in, and penalty on, petitioners' Federal income tax for 1989: Deficiency Sec. 6662 Penalty $296,702 $59,340Page: 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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