MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge:
By notice dated March 9, 1998, respondent determined deficiencies of $23,938 and $92,548, and penalties, pursuant to section 6662(a), of $4,787.60 and $18,509.60, relating to petitioner's 1993 and 1994 Federal income taxes, respectively. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.