T.C. Memo. 1995-562
UNITED STATES TAX COURT
JOSEPH J. JAMES, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 25196-92. Filed November 27, 1995.
Joseph J. James, pro se.
Michael D. Baker, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined a deficiency in
petitioner's Federal income tax for 1986 of $8,414 and an
addition to tax for substantial understatement of tax under
section 66611 of $2,104.
1
All section references are to the Internal Revenue Code in
effect for the taxable year in issue, and all Rule references are
to the Tax Court Rules of Practice and Procedure, unless
otherwise indicated.
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