MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge.
The issue for decision is whether petitioner is liable for deficiencies, additions to tax for fraud, and a fraud penalty.
FINDINGS OF FACT
Petitioner filed his 1986 and 1987 income tax returns on March 10, 1989, 1988 return on October 20, 1989, and 1989 return sometime after August 15, 1990. On September 30, 1997, respondent determined deficiencies relating to 1986 through 1989; additions...
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.