Smith v. Commissioner

R. LAWRENCE SMITH, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Smith v. Commissioner

Tax Ct. Dkt. No. 27511-96

United States Tax Court

T.C. Memo 1998-166; 1998 Tax Ct. Memo LEXIS 164; 75 T.C.M. (CCH) 2250;

May 6, 1998, Filed

Decision will be entered for respondent with respect to the deficiency, and for petitioner with respect to the accuracy- related penalty under section 6662(a).

Larry D. Anderson, for respondent.

Herman D. Baker, for petitioner.

POWELL, SPECIAL TRIAL JUDGE.

POWELL

MEMORANDUM OPINION

POWELL, SPECIAL TRIAL JUDGE: This case was heard pursuant to the provisions of…