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SCOTT v. COMMISSIONER

Docket No. 21525-94.

74 T.C.M. 1157 (1997)

T.C. Memo. 1997-507

Sam E. Scott v. Commissioner.

United States Tax Court.

Filed November 12, 1997.

Attorney(s) appearing for the Case

Sam E. Scott, pro se. Marshall R. Jones, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge:

Respondent determined a $73,055 deficiency in petitioner's 1991 Federal income tax, a $12,313 addition to tax for failure to timely file a 1991 Federal income tax return pursuant to section 6651(a)(1), and a $14,611 accuracy-related penalty for substantial understatement of tax pursuant to section 6662. The deficiency primarily relates to Sam E. Scott's (petitioner) withdrawal from his law firm partnership...

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