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.Page: 1 2 3 4 5 6 7 8 9 10 11 Next
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