HUMAN v. COMMISSIONER

Docket No. 25675-96.

75 T.C.M. 1990 (1998)

T.C. Memo. 1998-106

Larry Wade Human v. Commissioner.

United States Tax Court.

Filed March 16, 1998.


Attorney(s) appearing for the Case

Larry Wade Human, pro se. Clinton M. Fried, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

NIMS, Judge:

Respondent determined a deficiency in petitioner Larry Wade Human's Federal income tax for his 1992 taxable year in the amount of $272,222. Respondent further determined that petitioner is liable for an accuracy-related penalty for negligence or disregard of rules or regulations pursuant to section 6662(a) in the amount of $54,444 for that year.

Unless otherwise indicated, all section references...

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