T.C. Memo. 2003-247
UNITED STATES TAX COURT
JIMMY A. PRINCE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9120-02. Filed August 18, 2003.
Jimmy A. Prince, pro se.
Jean Song, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: Petitioner petitioned the Court to redetermine
respondent’s determinations as to petitioner’s 1997, 1998, and
1999 Federal income taxes. Respondent determined for those
respective years that petitioner had deficiencies of $36,861,
$89,210, and $71,454 and was liable for section 6662(a)
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