KNAUSS v. COMMISSIONER

Dkt. Nos. 12878-01, 7328-02.

89 T.C.M. 668 (2005)

T.C. Memo. 2005-6

Winston Knauss v. Commissioner.

United States Tax Court.

January 18, 2005.


Attorney(s) appearing for the Case

F. Pen Cosby, for petitioner.

Ronald T. Jordan and Angela J. Kennedy, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

GALE, Judge:

By notice of deficiency dated August 10, 2001, respondent determined an income tax deficiency and fraud penalty under section 6663(a)1 with regard to petitioner's 1997 taxable year. By notice of deficiency dated January 23, 2002, respondent determined income tax deficiencies and fraud penalties under section 6663(a) with respect...

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