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CLASBY v. COMMISSIONER

Docket No. 1616-97.

77 T.C.M. 1546 (1999)

T.C. Memo. 1999-80

Edward Clasby and C.T. Garrahan Insurance Agency, Inc. v. Commissioner.

United States Tax Court.

Filed March 16, 1999.

Attorney(s) appearing for the Case

Paul F. Markham, for the petitioners. Mark L. Hulse and Gary W. Bornholdt, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

Respondent determined that petitioners are liable for deficiencies in the excise tax imposed on prohibited transactions between retirement plans and disqualified persons by section 4975(a) and (b) and additions to tax as follows:

                                        Deficiencies                 Additions to tax
                                  ------------------------ ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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