T.C. Memo. 1998-284
UNITED STATES TAX COURT
STEVEN A. MONACO, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15291-97. Filed August 5, 1998.
Steven A. Monaco, pro se.
Jonathan J. Ono, for respondent.
MEMORANDUM OPINION
RUWE, Judge: Respondent determined a deficiency of $20,785
in petitioner's 1994 Federal income tax plus additions to tax
pursuant to sections 66511 and 6654 in the respective amounts of
$5,196.25 and $1,070.98. Respondent concedes that one of the
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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