T.C. Memo. 2002-35 UNITED STATES TAX COURT SIDNEY C. SHAW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2799-00. Filed February 6, 2002. H. Craig Pitts, for petitioner. Edith F. Moates, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: Respondent determined deficiencies and accuracy-related penalties with respect to petitioner’s Federal income tax as follows: Penalty, I.R.C. Year Deficiency Sec. 6662(a) 1995 $75,255 $15,051 1996 103,514 20,703Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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