T.C. Memo. 2005-70
UNITED STATES TAX COURT
KEVIN RYAN ROBINSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16101-03. Filed April 4, 2005.
Kevin Ryan Robinson, pro se.
Steven M. Webster, for respondent.
MEMORANDUM OPINION
SWIFT, Judge: This matter is before us under Rule 121 on
respondent’s motion for summary judgment with respect to
petitioner’s 1997, 1998, and 2000 Federal income tax deficiencies
and additions to tax.
Respondent determined deficiencies in and additions to
petitioner’s Federal income taxes as follows:
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