T.C. Memo. 1997-253
UNITED STATES TAX COURT
CLYDE FRANKLIN CRAIG, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17099-95. Filed June 5, 1997.
Clyde Franklin Craig, pro se.
Sandra Veliz, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: Respondent determined a $29,262 deficiency in
petitioner's 1992 Federal income tax, and additions to tax pursuant
to sections 6651(a) and 6654(a) in the respective amounts of
$5,725.50 and $966.79.
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