Richard E. Cramer - Page 1
Legal Research Home >
US Tax Court > 2000 > Richard E. Cramer - Page 1
T.C. Memo. 2000-229
UNITED STATES TAX COURT
RICHARD E. CRAMER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8605-99. Filed July 31, 2000.
Richard E. Cramer, pro se.
Fred E. Green, Jr., for respondent.
COUVILLION, Special Trial Judge: Respondent determined a
deficiency of $9,366 in Federal income tax and an accuracy-
related penalty of $437.20 under section 6662(a) with respect to
petitioner's 1996 tax year.1
The issues for decision are: (1) Whether petitioner's show
1 Unless otherwise indicated, section references are to
the Internal Revenue Code in effect for the year at issue.
Page: 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011