T.C. Memo. 1999-49
UNITED STATES TAX COURT
FOREST R. PRESTON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19597-97. Filed February 23, 1999.
Robert R. Lomax, for petitioner.
Eric B. Jorgensen, for respondent.
MEMORANDUM OPINION
LARO, Judge: The parties submitted this case to the Court
without trial. See Rule 122. Petitioner petitioned the Court to
redetermine deficiencies in his 1992, 1993, and 1994 Federal
income tax and an accuracy-related penalty for 1994 under section
6662(a). Following concessions, the only issue left to decide is
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