Rockwell Banker - Page 1

                                 T.C. Memo. 1999-351                                  

                               UNITED STATES TAX COURT                                

                           ROCKWELL BANKER, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 22332-97.            Filed October 25, 1999.                

               Rockwell Banker, pro se.                                               
               Karen N. Sommers, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               GOLDBERG, Special Trial Judge:  Respondent determined a                
          deficiency in petitioner's Federal income tax in the amount of              
          $5,500 and an accuracy-related penalty pursuant to section                  
          6662(a) in the amount of $1,100 for the taxable year 1994.                  
          Unless otherwise indicated, section references are to the                   
          Internal Revenue Code in effect for the year in issue, and all              

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