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.
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