T.C. Memo. 1998-371 UNITED STATES TAX COURT PAUL ARTHUR ZIPP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9216-96. Filed October 13, 1998. Paul Arthur Zipp, pro se. Shirley M. Francis, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PARR, Judge: Respondent determined deficiencies in petitioner's Federal income tax and fraud penalties for taxable years 1990, 1991, and 1992 as follows: Penalty Year Deficiency Sec. 6663 1990 $124,387 $93,290Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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