T.C. Memo. 2006-131
UNITED STATES TAX COURT
MICHAEL W. KELLER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9662-01. Filed June 22, 2006.
Asher B. Bearman, Jaret R. Coles, Jennifer A. Gellner, Terri
A. Merriam, and Wendy S. Pearson, for petitioner.
Catherine J. Caballero, Gregory M. Hahn, Nhi T. Luu-Sanders,
and Thomas N. Tomashek, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: Respondent determined deficiencies in
petitioner’s Federal income taxes of $11,106 and $17,410 for 1994
and 1995, respectively. Respondent further determined that
petitioner was liable for accuracy-related penalties under
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