WILLIAMS v. COMMISSIONER

Docket Nos. 10314-02, 3262-03.

123 T.C. 144 (2004)

123 T.C. No. 8

LAWRENCE G. WILLIAMS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 22, 2004.


Attorney(s) appearing for the Case

Lawrence G. Williams, pro se.

Lydia A. Branche, for respondent.


KROUPA, Judge:

Respondent determined deficiencies in petitioner's income taxes for the years 1996 through 2000 resulting from operating losses sustained by two S corporations in 1990 that petitioner reported on his individual tax return in 1990, the year in which petitioner filed for bankruptcy, and carried forward through 2000.1 Respondent also determined that petitioner is liable for the accuracy-related penalty under section...

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