T.C. Memo. 1999-204 UNITED STATES TAX COURT R. SCOT STOKES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8936-97. Filed June 21, 1999. John R. Riley, for petitioner. David W. Sorensen, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SWIFT, Judge: Respondent determined a deficiency of $25,318 in petitioner's Federal income tax for 1994 and an accuracy- related penalty of $4,916 under section 6662(a). Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, andPage: 1 2 3 4 5 6 7 8 9 Next
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