T.C. Memo. 2002-131
UNITED STATES TAX COURT
HARRY J. SULLIVAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7240-01. Filed May 29, 2002.
Harry J. Sullivan, pro se.
Anita A. Gill, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DEAN, Special Trial Judge: Respondent determined a
deficiency of $3,832 in petitioner's 1996 Federal income tax and
an addition to tax of $952.75 under section 6651(a)(1). Unless
otherwise indicated, all 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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