T.C. Memo. 1997-406
UNITED STATES TAX COURT
LEON ALBERT LANDRY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8347-96. Filed September 15, 1997.
Leon Albert Landry, pro se.
Michele J. Gormley, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: Respondent determined a deficiency in
petitioner's 1991 Federal income tax of $16,842 and additions to
tax, pursuant to sections 6651(a)(1) and 6654, of $4,211 and
$970, respectively. Unless otherwise indicated, all section
references are to the Internal Revenue Code in effect for the
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