1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 87 T.C.M.
  5. 87 T.C.M. 1434 (2004)
 

Kemp, Jr. v. Commissioner

Docket Nos. 5794-98, 143-00.

87 T.C.M. 1434 (2004)

T.C. Memo. 2004-153

Robert B. Kemp, Jr. v. Commissioner.

United States Tax Court.

June 28, 2004.

Attorney(s) appearing for the Case

John P. Konvalinka, for petitioner.

Monica D. Armstrong, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

FOLEY, Judge:

The issue for decision is whether petitioner is liable for fraud penalties relating to 1991, 1992, and 1993.

FINDINGS OF FACT

In 1974, petitioner began operating Southeast Trust Investment Management (Southeast Trust), a sole proprietorship registered as an investment adviser with the Securities and Exchange Commission. In the mid-1970s, Southeast Trust's name was changed to Trust Investment...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases