William Ray Smith - Page 1

                                 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                                    



Page:   1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011