United States Tax Court April 30, 1997, Docket No. 13908-92 (Norwest Corp. v. Commissioner)

lead-opinion

HALPERN, Judge:

Respondent determined the following deficiencies in petitioner’s Federal income taxes:

Year Deficiency

1983 . $2,605,571

1984 . 2,442,134

1985 . 29,187

1986 . 19,301,530

Respondent also determined that the provision for increased interest under section 6621(c) applied for 1983, 1984, and 1986.