T.C. Memo. 2003-268
UNITED STATES TAX COURT
ANDREW J. ZOGLMAN, Petitioner, AND
KATHY E. MORRISON, Intervenor v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2888-02. Filed September 12, 2003.
Andrew J. Zoglman, pro se.
Kathy E. Morrison, pro se.
Daniel J. Parent, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined a $3,347 deficiency in
petitioner’s 1996 Federal income tax. Petitioner seeks relief
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