Lawrence Robert Clifton-Bligh - Page 1















                                 T.C. Memo. 2003-44                                   


                               UNITED STATES TAX COURT                                


                    LAWRENCE ROBERT CLIFTON-BLIGH, Petitioner v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 10668-00.             Filed February 25, 2003.              

               Lawrence Robert Clifton-Bligh, pro se.                                 
               Lydia A. Branche, for respondent.                                      


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               VASQUEZ, Judge:  Respondent determined the following                   
          deficiencies in and additions to petitioner’s Federal income tax:           
               Additions to Tax                                                       
          Year     Deficiency     Sec. 6651(a)     Sec. 6654                          
          1989      $158,144         $9,047         $1,531                            
          1990         7,922          1,981            521                            
          1991        38,885          9,721          2,239                            
          1992        25,291          6,312          1,099                            
          1993        10,331          2,580            431                            
          1994         9,003          2,248            464                            





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