T.C. Memo. 1997-462 UNITED STATES TAX COURT MICHAEL S. PALMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14177-95. Filed October 9, 1997. Michael S. Palmer, pro se. Roslyn D. Grand, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COLVIN, Judge: Respondent determined deficiencies and additions to tax in petitioner's income tax as follows: Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1992 $34,553 $8,638 $1,509 1993 31,360 7,840 1,314Page: 1 2 3 4 5 6 7 8 9 10 11 Next
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