Barry I. Fredericks - Page 1

                                 T.C. Memo. 1996-222                                  

                               UNITED STATES TAX COURT                                

                         BARRY I. FREDERICKS, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 16442-92.                      Filed May 9, 1996.           

               Barry I. Fredericks, pro se.                                           
               Talitha L. Poulin and Francis J. Strapp, Jr., for                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               VASQUEZ, Judge:  Respondent determined a deficiency in                 
          petitioner's and his ex-wife's 1977 Federal income tax in the               
          amount of $28,361, plus increased interest under section                    
          6621(c).1  The sole issue for decision is whether a Form 872-A              

          1  All section references are to the Internal Revenue Code in               
          effect for the year in issue, and all Rule references are to the            

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