T.C. Memo. 2004-242
UNITED STATES TAX COURT
ST. LUC VALBRUN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19495-02. Filed October 25, 2004.
Steven M. Harris, for petitioner.
D’aun E. Clark and Kenneth A. Hochman, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Chief Judge: After petitioner filed an Amended U.S.
Individual Income Tax Return for the 1990 taxable year showing an
increase in tax of $33,255, respondent determined a $26,050 fraud
Page: 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011