T.C. Memo. 1999-205
UNITED STATES TAX COURT
FRED HENRY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 26254-96. Filed June 21, 1999.
Robert G. Gargiulo, for petitioner.
Stephen R. Takeuchi, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined deficiencies in,
additions under section 6651(a)(1)1 to, and an accuracy-related
1All section references are to the Internal Revenue Code
(Code) in effect for the years at issue. All Rule references are
to the Tax Court Rules of Practice and Procedure.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011