Carter v. Comm'r

STEPHEN C. CARTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Carter v. Comm'r

No. 372-98

United States Tax Court

T.C. Memo 2003-235; 2003 Tax Ct. Memo LEXIS 234; 86 T.C.M. (CCH) 229;

August 7, 2003, Filed

Decision was entered for petitioner as to 1986, 1987, and 1988 taxable years and for respondent as to 1989 taxable year.

Stephen C. Carter, pro se.

Francis C. Mucciolo, for respondent.

Foley, Maurice B.

FOLEY

MEMORANDUM FINDINGS OF FACT AND OPINION

FOLEY, Judge: The issue for decision is whether petitioner is liable for deficiencies, additions to tax for fraud, and a fraud penalty.

FINDIN…