T.C. Memo. 1998-129
UNITED STATES TAX COURT
STEVEN CARL AKERSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6784-94. Filed April 6, 1998.
Held: P's resort activity constituted an activity
engaged in for profit; sec. 183(a), I.R.C., not
applicable.
Held, further: Sec. 6662(a), I.R.C., accuracy-
related penalties not applicable.
Steven Carl Akerson, pro se.
Emile L. Herbert III, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HALPERN, Judge: By notice of deficiency dated December 3,
1993, respondent determined deficiencies and penalties against
petitioner as follows:
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