T.C. Memo. 2000-237 UNITED STATES TAX COURT KENNETH W. FRISCHE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8919-98. Filed August 4, 2000. Kenneth W. Frische, pro se. Fred E. Green, Jr., for respondent. MEMORANDUM OPINION COUVILLION, Special Trial Judge: Respondent determined deficiencies of $758, $1,823, and $1,862 in Federal income taxes, respectively, for petitioner's 1994, 1995, and 1996 tax years and the accuracy-related penalty under section 6662(a)1 in the amounts of $365 and $372, respectively, for 1995 and 1996. 1 Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the years at issue.Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011