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BELLO v. COMMISSIONER

Docket No. 7678-99.

81 T.C.M. 1271 (2001)

T.C. Memo. 2001-56

Victor M. Bello, v. Commissioner.

United States Tax Court.

Filed March 9, 2001.

Attorney(s) appearing for the Case

Darrell A. Clay, Gary A. Zwick and Michael J. Jordan, for the petitioner.

Carol A. Szczepanik, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge.

Respondent determined deficiencies and accuracy-related penalties with respect to petitioner's Federal income tax as follows:

                           Accuracy-Related Penalty
Year                      Deficiency       Sec. 6662(a)

1992 ...............      $57,466          $11,493
1993 ...............        39,669           7,934
1994 ...............  ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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