T.C. Memo. 2001-5
UNITED STATES TAX COURT
WADE H. GRIFFIN, III, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12900-98. Filed January 9, 2001.
William E. Frantz, Brenda G. Bates, and Donald P. Edwards
(specially recognized), for petitioner.
David R. Mackusick and Gwendolyn C. Walker, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent, for petitioner’s 1994 taxable
year, determined a $1,443,439 income tax deficiency and an
accuracy-related penalty under section 6662(a),1 in the amount of
1 Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the taxable year under
(continued...)
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011