T.C. Memo. 1997-507
UNITED STATES TAX COURT
SAM E. SCOTT, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21525-94. Filed November 12, 1997.
Sam E. Scott, pro se.
Marshall R. Jones, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: Respondent determined a $73,055 deficiency in
petitioner's 1991 Federal income tax, a $12,313 addition to tax for
failure to timely file a 1991 Federal income tax return pursuant to
section 6651(a)(1), and a $14,611 accuracy-related penalty for
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