T.C. Memo. 2005-55 UNITED STATES TAX COURT JAMES O. JONDAHL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13385-02. Filed March 24, 2005. Jon J. Jensen, for petitioner. Inga C. Plucinski, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GOEKE, Judge: Respondent determined deficiencies in petitioner’s 1990, 1991, 1992, and 1993 Federal income taxes of $25,438, $2,883, $9,883, and $35,876, respectively. Respondent also determined fraud penalties under section 66631 for 1990, 1Unless otherwise indicated, all section references are to the Internal Revenue Code as amended, and all Rule references are to the Tax Court Rules of Practice and Procedure.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