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FLORES v. COMMISSIONER

Docket No. 10176-98.

78 T.C.M. 891 (1999)

T.C. Memo. 1999-393

Eleazar C. Flores, Jr. v. Commissioner.

United States Tax Court.

Filed December 3, 1999.

Attorney(s) appearing for the Case

Richard B. Gould, for the petitioner.

Gordon P. Sanz, for the respondent.

MEMORANDUM OPINION

JACOBS, Judge:

Respondent determined a $34,534 deficiency in petitioner's 1993 Federal income tax and a $6,503 accuracy-related penalty pursuant to section 6662(a).

Following concessions, the issues remaining for decision are: (1) Whether petitioner had $99,880 of unreported income for 1993; and if so, (2) whether petitioner is liable for the section 6662(a) accuracy-related penalty.

All section references are to the Internal...

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