T.C. Memo. 2000-250
UNITED STATES TAX COURT
SUSAN JANE HOYEZ, C.P.A., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13572-98. Filed August 10, 2000.
Susan Jane Hoyez, pro se.
Nhi T. Luu-Sanders, for respondent.
MEMORANDUM OPINION
POWELL, Special Trial Judge: Respondent determined a
deficiency in petitioner's 1993 Federal excise tax and an
addition to tax under section 6651(a)(1) in the respective
amounts of $415 and $104. The issue is whether a contribution to
petitioner’s pension plan was timely under section 412.1
1 Unless otherwise indicated, 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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