T.C. Memo. 1999-393 UNITED STATES TAX COURT ELEAZAR C. FLORES, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10176-98. Filed December 3, 1999. Richard B. Gould, for petitioner. Gordon P. Sanz, for respondent. MEMORANDUM OPINION JACOBS, Judge: Respondent determined a $34,534 deficiency in petitioner's 1993 Federal income tax and a $6,503 accuracy-related penalty pursuant to section 6662(a). Following concessions, the issues remaining for decision are: (1) Whether petitioner had $99,880 of unreported income for 1993;Page: 1 2 3 4 5 6 7 8 9 10 Next
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