Adams v. Commissioner

CRAIG V. ADAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Adams v. Commissioner

Docket No. 10587-95.

United States Tax Court

T.C. Memo 1997-63; 1997 Tax Ct. Memo LEXIS 61; 73 T.C.M. (CCH) 1913;

February 4, 1997, Filed

Decision will be entered for respondent.

Clinton A. Jackson, for petitioner.

Charles M. Ruchelman, for respondent.

COHEN, Chief Judge

COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Chief Judge: Respondent determined a deficiency of $ 30,394 in petitioner's Federal income tax for 1991 and an accuracy-related penalty of $ 6,078 pursuant to section 6662(a). Unless…