T.C. Memo. 2001-28 UNITED STATES TAX COURT ROBERT W. SUHR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15074-98. Filed February 8, 2001. Michael J. Johrendt, for petitioner. Gary R. Shuler, Jr., for respondent. MEMORANDUM OPINION COLVIN, Judge: Respondent determined deficiencies in petitioner’s Federal income tax of $29,757 for 1994 and $15,856 for 1995 and accuracy-related penalties under section 6662(a) of $2,640 for 1994 and $3,171 for 1995. After concessions, the issue for decision is whetherPage: 1 2 3 4 5 6 7 8 9 10 Next
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