- 9 - Memo. 1997-46; Swaim v. Commissioner, T.C. Memo. 1996-545; Schmidt v. Commissioner, T.C. Memo. 1996-309; Wesselman v. Commissioner, T.C. Memo. 1996-85; Fox v. Commissioner, T.C. Memo. 1996-79; Nagy v. Commissioner, T.C. Memo. 1996-24; Friesen v. Commissioner, T.C. Memo. 1996-2; Erwin v. Commissioner, T.C. Memo. 1995-498; Reese v. Commissioner, T.C. Memo. 1995-244; McGanty v. Commissioner, T.C. Memo. 1995-178; Hacker v. Commissioner, T.C. Memo. 1994-488. In light of the foregoing, we will exercise our discretion under section 6673 and require petitioner to pay a penalty to the United States in the amount of $25,000. To reflect the foregoing, An appropriate order and order of dismissal and decision will be entered.Page: Previous 1 2 3 4 5 6 7 8 9
Last modified: May 25, 2011