T.C. Memo. 1997-189 UNITED STATES TAX COURT ROBERT P. PETROCINE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 15828-94, 5424-95. Filed April 23, 1997. Robert P. Petrocine, pro se. Julia A. Roy, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SWIFT, Judge: Respondent determined deficiencies, an addition to tax, and accuracy-related penalties with respect to petitioner's 1991 and 1992 Federal income taxes as follows:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
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