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