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.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
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