T.C. Memo. 2002-30
UNITED STATES TAX COURT
DREW ALLEN RAYNER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5749-00. Filed January 28, 2002.
Drew Allen Rayner, pro se.
Linda J. Wise, for respondent.
MEMORANDUM OPINION
COLVIN, Judge: Respondent determined that petitioner has an
income tax deficiency of $92,384 for 1998 and is liable for an
addition to tax under section 6654 of $3,941.12 for failure to
pay estimated tax. The matter is before the Court on
respondent’s motion for summary judgment and motion for a penalty
under section 6673.
Page: 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011