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.Page: 1 2 3 4 5 6 7 8 9 10 Next
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