RESTORE, INC. v. COMMISSIONER

Docket No. 8508-96.

74 T.C.M. 1475 (1997)

T.C. Memo. 1997-571

Restore, Inc. v. Commissioner.

United States Tax Court.

Filed December 29, 1997.


Attorney(s) appearing for the Case

Glen A. Stankee, Ft. Lauderdale, Fla., for the petitioner. Sergio Garcia-Pages, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

RUWE, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes and accuracy-related penalties as follows:

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

1991 ...........    $ 81,451            $ 16,290
1992 ...........     714,424             142,885
1993 ...........     477,936         ...

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