T.C. Memo. 2003-332
UNITED STATES TAX COURT
KEVIN J. MORSE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11735-00. Filed December 3, 2003.
Lawrence H. Crosby, for petitioner.
Blaine Holiday, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: Respondent determined deficiencies in
petitioner’s Federal income taxes, as well as fraud penalties
pursuant to section 6663,1 for 1991-94 in the following amounts:
1All section references are to the Internal Revenue Code in
effect at all relevant times, and Rule references are to the Tax
Court Rules of Practice and Procedure. Amounts are rounded to
the nearest dollar.
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