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 1,314
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