T.C. Memo. 1997-269 UNITED STATES TAX COURT TERRY ALAN SIMMONS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6857-94. Filed June 16, 1997. Terry Alan Simmons, pro se. Cynthia J. Olson, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION JACOBS, Judge: Respondent determined deficiencies in petitioner's Federal income taxes and additions to tax as follows: Addition to Tax Year Deficiency Sec. 6651(f) 1990 $5,850 $3,304 1991 6,197 4,300 1992 6,640 3,551Page: 1 2 3 4 5 6 7 8 9 10 Next
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