T.C. Memo. 2002-4
UNITED STATES TAX COURT
RICHARD E. MARKS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4218-00. Filed January 8, 2002.
Richard E. Marks, pro se.
Andrew J. Wyman, for respondent.
MEMORANDUM OPINION
DINAN, Special Trial Judge: Respondent determined a
deficiency in petitioner’s Federal income tax of $3,240, an
addition to tax under section 6651(a)(1) of $162, and an
accuracy-related penalty under section 6662(a) of $648, for the
taxable year 1996. Unless otherwise indicated, section
references are to the Internal Revenue Code in effect for the
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