T.C. Memo. 1997-5
UNITED STATES TAX COURT
ALBERT L. BARCROFT, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21515-95. Filed January 2, 1997.
Albert L. Barcroft, pro se.
Candace M. Williams, for respondent.
MEMORANDUM OPINION
CHIECHI, Judge: Respondent determined the following defi-
ciencies in, and additions to, petitioner's Federal income tax:
Additions to Tax
Section Section
Year Deficiency 6651(a)1 6654(a)
1992 $40,235 $10,059 $1,754
1993 42,751 10,688 1,792
1 All section references are to the Internal Revenue Code in
effect for the years at issue. All Rule references are to the
Tax Court Rules of Practice and Procedure.
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