T.C. Memo. 2004-67
UNITED STATES TAX COURT
GARY LEE COLVIN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11412-01. Filed March 17, 2004.
Gary Lee Colvin, pro se.
Daniel N. Price and T. Richard Sealy III, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DEAN, Special Trial Judge: Respondent determined
deficiencies in petitioner's Federal income tax of $1,918 for
1997 and $1,072 for 1998. The issues for decision are: (1)
Whether respondent's failure to accept petitioner's amended
Federal tax returns was an abuse of discretion; and (2) whether
any of petitioner’s legal expenses and costs are deductible. The
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