Charles E. Shepherd - Page 1

                                 T.C. Memo. 1998-174                                  

                               UNITED STATES TAX COURT                                

                         CHARLES E. SHEPHERD, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 4205-97.                     Filed May 12, 1998.            

               Charles E. Shepherd, pro se.                                           
               David Choi, for respondent.                                            

                                 MEMORANDUM OPINION                                   
               FOLEY, Judge:  Respondent determined a $20,066 deficiency              
          and a $4,013 accuracy-related penalty for 1993.  All section                
          references are to the Internal Revenue Code in effect for 1993,             
          and all Rule references are to the Tax Court Rules of Practice              
          and Procedure.  The issues for decision are:                                

Page:   1  2  3  4  Next

Last modified: May 25, 2011