T.C. Memo. 1999-418
UNITED STATES TAX COURT
DAVID ANTHONY AVERY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9970-98. Filed December 23, 1999.
David Anthony Avery, pro se.
Jeanne Gramling, for respondent.
MEMORANDUM OPINION
POWELL, Special Trial Judge: Respondent determined a
deficiency in petitioner’s 1994 Federal income tax and an
accuracy-related penalty under section 6662(a)1 in the respective
amounts of $4,940 and $988.
1 Section references are to the Internal Revenue Code in
effect for the year in issue, and Rule references are to the Tax
Court Rules of Practice and Procedure.
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