Docket No. 4239-95.

72 T.C.M. 1474 (1996)

T.C. Memo. 1996-540

Ernesto H. Monroy v. Commissioner.

United States Tax Court.

Filed December 16, 1996.

Attorney(s) appearing for the Case

Towner S. Leeper and John E. Leeper, El Paso, Tex., for the petitioner. T. Richard Sealy III, for the respondent.


COHEN, Chief Judge:

Respondent determined deficiencies in, and penalties on, petitioner's Federal income taxes as follows:

Year            Deficiency   Sec. 6653(a)

1990 .......   $416,765.00    $312,573.75
1991 .......   $370,588.00    $277,941.00

Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and...

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases