Paul Arthur Zipp - Page 1

                                 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            $93,290                        





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