T.C. Memo. 1998-222
UNITED STATES TAX COURT
IVAN ANDRE ZAAL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10758-97. Filed June 24, 1998.
Ivan Andre Zaal, pro se.
Candace M. Williams, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Chief Judge: Respondent determined a deficiency in
petitioner's Federal individual income tax for 1994 in the amount
of $37,364 and an accuracy-related penalty under section 6662(a)
in the amount of $7,472.80.
Unless indicated otherwise, all section references are to
the Internal Revenue Code in effect for the year in issue.
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