Extract
John R. Louis, (1996)
T.C. Memo. 1996-257
UNITED STATES TAX COURT JOHN R. LOUIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 5942-92, 5943-92. Filed June 4, 1996.Edward O.C. Ord, for petitioner. David W. Sorensen, for respondent.MEMORANDUM OPINION RAUM, Judge: The Commissioner determined deficiencies in petitioner's income taxes and additions to tax for fraud as follows:Docket No. 5943-92Addition to Tax Year Deficiency Sec. 6653(b) 1976 $1,448 $724 1977 14,340 7,170Docket No. 5942-92Addition to Tax Year Deficiency Sec. 6653(b) 1978 $74,609 $37,305Unless otherwise in...See the full content of this document
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