T.C. Memo. 1999-310 UNITED STATES TAX COURT MICHEL L. DIXON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2596-98. Filed September 21, 1999. Michel L. Dixon, pro se. Marshall R. Jones, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CARLUZZO, Special Trial Judge: Respondent determined a $2,339 deficiency in petitioner's 1993 Federal income tax, and an addition to tax in the amount of $100 under section 6651(a)(1).1 In the petition, petitioner disputes the entire amount of the 1Section references are to the Internal Revenue Code of 1986, as amended and in effect for 1993.Page: 1 2 3 4 5 6 7 8 9 10 Next
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