T.C. Memo. 2004-280
UNITED STATES TAX COURT
DELAWARE CORP., ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 2040-02, 2041-02, Filed December 16, 2004.
2042-02.
Harry L. Cohn, for petitioners.
Dustin M. Starbuck, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined the following defi-
ciencies in, and accuracy-related penalties under section
1Cases of the following petitioners are consolidated here-
with: Frances B. Havens (Ms. Havens), docket No. 2041-02; and
Oscar M. Barber (Mr. Barber), docket No. 2042-02.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011