T.C. Memo. 1997-474 UNITED STATES TAX COURT DAVID D. PARRISH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21508-95. Filed October 20, 1997. Declan J. O'Donnell, for petitioner. Loren B. Mark, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION FOLEY, Judge: Respondent determined the following deficiencies, additions to tax, and accuracy-related penalties relating to petitioner's Federal income taxes: Additions to Tax Penalty Year Deficiency Sec. 6651(a) Sec. 6653(a) Sec. 6662 1988 $25,257 $5,564 $1,263 -- 1989 115,540 28,825 -- $23,108Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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