T.C. Memo. 2005-259
UNITED STATES TAX COURT
STEVE J. WORK, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 11458-02, 17265-02. Filed November 2, 2005.
Steve J. Work, pro se.
Robert A. Varra, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined deficiencies of
$3,737, $4,162, and $13,994 for 1998, 1999, and 2000,
respectively. The issues for decision are whether (1) petitioner
failed to report $9,031 of wages from Plastec Products, Inc.
(Plastec), in 2000, (2) petitioner substantiated deductions in
excess of amounts respondent allowed or conceded for 1998, 1999,
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Last modified: May 25, 2011