NELSON v. COMMISSIONER

Docket No. 14125-98.

80 T.C.M. 37 (2000)

T.C. Memo. 2000-212

Richard D. Nelson v. Commissioner.

United States Tax Court.

Filed July 11, 2000.


Attorney(s) appearing for the Case

Stanley Hagendorf and Wayne Hagendorf, for the petitioner. William R. McCants, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

Respondent determined deficiencies in petitioner's Federal income tax and accuracy-related penalties under section 66621 for the 1991, 1992, and 1993 taxable years as follows:

                                        Penalty
                                       ---------
Year                     Deficiency    Sec. 6662

1991 ....

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