T.C. Memo. 1997-463
UNITED STATES TAX COURT
WALTER E. PETERSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3398-95. Filed October 9, 1997.
Walter E. Peterson, pro se.
Amy Campbell, for respondent.
MEMORANDUM OPINION
COLVIN, Judge: Respondent determined that petitioner has a
deficiency in Federal income tax for 1992 of $23,768, is liable
for self-employment tax of $8,676, and that he is liable for
additions to tax of $3,942 for failure to file a return under
section 6651(a)(1) and $1,038 for failure to pay estimated tax
under section 6654(a).
Page: 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011