T.C. Memo. 2001-9 UNITED STATES TAX COURT WSB LIQUIDATING CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12891-99. Filed January 19, 2001. James P. Dalle Pazze, for petitioner. Gerald A. Thorpe and Jack T. Anagnostis, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GALE, Judge: Respondent determined deficiencies in petitioner’s Federal income tax, and accuracy-related penalties, as follows: Accuracy-Related Penalty Year Deficiency Sec. 6662(a) 1993 $11,805 $1,915 1994 13,511 1,554 1995 14,307 1,597Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
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