T.C. Memo. 2003-235 UNITED STATES TAX COURT STEPHEN C. CARTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 372-98. Filed August 7, 2003. Stephen C. Carter, pro se. Francis C. Mucciolo, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION FOLEY, Judge: The issue for decision is whether petitioner is liable for deficiencies, additions to tax for fraud, and a fraud penalty. FINDINGS OF FACTPage: 1 2 3 4 5 6 Next
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