Brendt L. Smith - Page 1

                                 T.C. Memo. 2004-198                                  


                               UNITED STATES TAX COURT                                


                           BRENDT L. SMITH, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 11191-01.               Filed August 31, 2004.              

               Brendt L. Smith, pro se.                                               
               Stewart Todd Hittinger, for respondent.                                


                                 MEMORANDUM OPINION                                   

               GALE, Judge:  On June 1, 2001, respondent issued a notice of           
          deficiency with respect to petitioner’s Federal income taxes for            
          1995 and 1996 determining deficiencies of $12,677 and $11,683,              
          respectively, and fraud penalties under section 6663(a)1 of                 

               1 Unless otherwise noted, all section references are to the            
          Internal Revenue Code in effect during the taxable years at                 
                                                             (continued...)           





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