T.C. Memo. 1999-329 UNITED STATES TAX COURT DONALD FRANCIS COOK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23276-97. Filed September 30, 1999. Donald Francis Cook, pro se. Kenneth C. Peterson, for respondent. MEMORANDUM OPINION CHIECHI, Judge: Respondent determined the following defi- ciencies in, and accuracy-related penalties under section 6662(a)1 on, petitioner's Federal income tax: 1All section references are to the Internal Revenue Code in effect for the years at issue. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 Next
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