T.C. Memo. 1999-1
UNITED STATES TAX COURT
KEVIN JAMES CULLINANE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10032-96. Filed January 4, 1999.
Kevin James Cullinane, pro se.
Lisa N. Primavera, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined a deficiency of $14,878
in petitioner's Federal income tax for 1993 and additions to tax
under sections 6651(a)(1) and 6654(a) in the amounts of $3,720
and $623, respectively.
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
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