T.C. Memo. 1996-18
UNITED STATES TAX COURT
RALPH LEON HAYS, JR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 26223-93. Filed January 22, 1996.
Ralph Leon Hays, Jr., pro se.
Mark A. Weiner, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined a $9,285 deficiency in
petitioner's 1982 income tax and additions to tax in the amounts
of $2,321.25, $464.25, and $903.97 under sections 6651(a),1
6653(a)(1)(A), and 6654(a), respectively. If an addition to tax
1 Section references are to the Internal Revenue Code in
effect for the period under consideration. Rule references are
to this Court's Rules of Practice and Procedure.
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