T.C. Memo. 1999-323
UNITED STATES TAX COURT
JAMES W. TAYLOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15308-97. Filed September 27, 1999.
James W. Taylor, pro se.
Anne S. Daugharty, for respondent.
MEMORANDUM OPINION
WOLFE, Special Trial Judge: Respondent determined a
deficiency in petitioner's Federal income tax for 1993 in the
amount of $4,008 and an accuracy-related penalty under section
6662(a) in the amount of $797. Unless otherwise indicated,
section references are to the Internal Revenue Code in effect for
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