T.C. Memo. 1997-521
UNITED STATES TAX COURT
STEVEN R. GOINS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12212-95. November 18, 1997.
Steven R. Goins, pro se.
Edwina L. Charlemagne, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7443A(b) and Rules 180, 181, and 182.1
Respondent determined a deficiency in petitioner's Federal
income tax for the year 1989 in the amount of $1,849, an addition
to tax in the amount of $241 pursuant to section 6651(a)(1), and
an addition to tax of $58 pursuant to section 6654.
1All section references are to the Internal Revenue Code in
effect for the taxable year in issue. All Rule references are to
the Tax Court Rules of Practice and Procedure.
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