T.C. Memo. 1998-148
UNITED STATES TAX COURT
WILLIAM RAY SMITH, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20916-95. Filed April 23, 1998.
William Ray Smith, pro se.
Kathey Shaw, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined deficiencies in, and
additions to tax on, petitioner's Federal income tax for the
taxable years 1992, 1993, and 1994 as follows:
Additions to Tax
Year Deficiency Sec. 6651(a)(1)
1992 $4,073 $1,018
1993 4,219 1,054
1994 4,368 1,092
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