T.C. Memo. 1999-90
UNITED STATES TAX COURT
JIM WOOD LAND CLEARING CO., INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20527-97. Filed March 24, 1999.
Allen L. Wood (an officer), for petitioner.
Andrew M. Tiktin, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: By notice dated July 14, 1997, respondent
determined the following deficiencies, addition to tax, and
penalties relating to petitioner's Federal income taxes:
Addition to Tax Penalty
Year Deficiency Sec. 6651(a)(1) Sec. 6662(a)
1993 $78,349 -- $15,670
1994 14,592 $3,648 2,918
Page: 1 2 3 4 Next
Last modified: May 25, 2011