T.C. Memo. 1997-571 UNITED STATES TAX COURT RESTORE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8508-96. Filed December 29, 1997. Glen A. Stankee, for petitioner. Sergio Garcia-Pages, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION RUWE, Judge: Respondent determined deficiencies in petitioner's Federal income taxes and accuracy-related penalties as follows: Accuracy-related Penalty Year Deficiency Sec. 6662(a) 1991 $81,451 $16,290 1992 714,424 142,885 1993 477,936 95,587Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
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