Michael S. Palmer - Page 1

                                 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                     







Page:   1  2  3  4  5  6  7  8  9  10  11  Next

Last modified: May 25, 2011