Dharma Enters. v. Commissioner

DHARMA ENTERPRISES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Dharma Enters. v. Commissioner

Tax Ct. Dkt. No. 16756-95

United States Tax Court

T.C. Memo 1997-448; 1997 Tax Ct. Memo LEXIS 525; 74 T.C.M. (CCH) 807; T.C.M. (RIA) 97448;

September 30, 1997, Filed

James P. Thurston, for respondent.

Charles W. Tuckman, Richard A. Satfir, and Robert C. Alexander, for petitioner.

GERBER, JUDGE.

GERBER

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, JUDGE: Respondent determined deficiencies in petitioner's Federal income tax and accuracy-related penalties under section 6662(a) 1 for taxable…