- 4 - and copious citation of precedent"; if we did, it might suggest they had some merit. Crain v. Commissioner, 737 F.2d 1417 (5th Cir. 1984). Petitioner did not introduce any evidence to show that he is not liable for the income tax deficiencies and accuracy-related penalties under section 6662(a); accordingly, respondent is sustained on these issues for all 3 years. Decisions will be entered for respondent.Page: Previous 1 2 3 4
Last modified: May 25, 2011