T.C. Memo. 1998-166
UNITED STATES TAX COURT
R. LAWRENCE SMITH, III, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Docket No. 27511-96. Filed May 6, 1998.
Herman D. Baker, for petitioner.
Larry D. Anderson, for respondent.
MEMORANDUM OPINION
POWELL, Special Trial Judge: This case was heard pursuant
to the provisions of section 7443A(b)(3) and Rules 180, 181, and
182.1
Respondent determined a deficiency in petitioner's 1993
Federal income tax and an accuracy-related penalty under section
6662(a) in the respective amounts of $6,259 and $1,252.
1 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.
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