T.C. Memo. 2003-149 UNITED STATES TAX COURT DAVID J. EDWARDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent* Docket No. 7010-00. Filed May 22, 2003. Noel W. Spaid, for petitioner. Dale A. Zusi, for respondent. SUPPLEMENTAL MEMORANDUM OPINION BEGHE, Judge: This case has remained before the Court to consider the amount of the penalty under section 6673(a)(1)1 *This Supplemental Memorandum Opinion supplements Edwards v. Commissioner, T.C. Memo. 2002-169. 1All section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 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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