T.C. Memo. 2004-279
UNITED STATES TAX COURT
GLENN A. MORTENSEN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 25991-96. Filed December 15, 2004.
Wendy S. Pearson, Terri A. Merriam, and Jennifer A. Gellner,
for petitioner.
Nhi T. Luu-Sanders and Catherine Caballero, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GOLDBERG, Special Trial Judge: Respondent determined that
petitioner is liable for a section 6662(a) accuracy-related
penalty of $784 for the taxable year 1991. Unless otherwise
indicated, section references are to the Internal Revenue Code in
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