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 20,703
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011