T.C. Memo. 2002-166
UNITED STATES TAX COURT
WAYNE A. MCFADDEN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11206-99. Filed July 2, 2002.
John M. Walker, for petitioner.
H. Clifton Bonney, Jr., for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
BEGHE, Judge: Respondent determined the following
deficiencies and accuracy-related penalties with respect to
petitioner’s Federal income tax:
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