T.C. Memo. 1996-284
UNITED STATES TAX COURT
TIMOTHY DEMITRI BROWN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2121-95. Filed June 19, 1996.
Timothy Demitri Brown, pro se.
Richard L. Hunn, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: Respondent determined a deficiency in
petitioner Timothy Demitri Brown’s (Mr. Brown) 1993 Federal
income tax in the amount of $14,156 and an accuracy-related
penalty under section 6662(a)1 in the amount of $1,656.2
1Unless otherwise indicated, 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
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