T.C. Memo. 1997-50 UNITED STATES TAX COURT JAMES E. STAFFORD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4778-95. Filed January 28, 1997. James E. Stafford, pro se. Susan V. Sample, for respondent. MEMORANDUM OPINION GALE, Judge: This matter is before the Court on respondent's motion for summary judgment pursuant to Rule 121.1 Respondent determined deficiencies in and additions to petitioner's Federal income taxes as follows: 1 Unless otherwise indicated, all Rule references are to the Tax Court Rules of Practice and Procedure, and all chapter and section references are to the Internal Revenue Code in effect for the taxable years at issue.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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