T.C. Memo. 1997-365
UNITED STATES TAX COURT
STANLEY I. CAPLAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14899-94. Filed August 11, 1997.
Stanley I. Caplan, pro se.
Louise R. Forbes, for respondent.
MEMORANDUM OPINION
FOLEY, Judge: Respondent determined a deficiency in
petitioner's 1991 Federal income tax of $24,022 and additions to
tax, pursuant to sections 6651(a) and 6654(a), of $6,003 and
$1,380.82, respectively. Unless otherwise indicated, all section
references are to the Internal Revenue Code in effect for the
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