T.C. Memo. 2004-146 UNITED STATES TAX COURT PAUL MCGOWAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13587-01. Filed June 21, 2004. Daniel L. Britt, Jr., for petitioner. Travis T. Vance III, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION FOLEY, Judge: The issues for decision are whether petitioner is liable for deficiencies and fraud penalties relating to 1991, 1992, and 1993.Page: 1 2 3 4 5 6 7 Next
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