T.C. Memo. 1998-333 UNITED STATES TAX COURT RUSSELL A. CONDELLO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 25375-96. Filed September 22, 1998. Russell A. Condello, pro se. Shelley T. Van Doran and James F. Prothro, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined a deficiency of $9,719 and an addition to tax under section 6651(a)(1) of $1,569 with respect to petitioner's 1992 Federal income tax.1 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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