T.C. Memo. 1996-55 UNITED STATES TAX COURT LINDSEY C. NELSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 733-95. Filed February 14, 1996. Lindsey C. Nelson, pro se. Amy Dyar Seals, for respondent. MEMORANDUM OPINION POWELL, Special Trial Judge: Respondent determined deficiencies in petitioner's Federal income taxes and accuracy- related penalties pursuant to section 6662(a)1 in the following amounts: 1 Section references are to the Internal Revenue Code in effect for the years in issue, and Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 Next
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