T.C. Memo. 2000-137
UNITED STATES TAX COURT
ALTON F. EMERSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6276-99. Filed April 12, 2000.
Alton F. Emerson, pro se.
Felicia L. Branch, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined deficiencies in and
accuracy-related penalties on petitioner's Federal income taxes
as follows:
Accuracy-Related Penalty
Year Deficiency Sec. 6662(a)
1992 $11,579 --
1995 32,499 $5,750
1996 29,522 5,314
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