T.C. Memo. 1999-399
UNITED STATES TAX COURT
JOHN SHACKELFORD FAIRBANKS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14863-98. Filed December 8, 1999.
John Shackelford Fairbanks, pro se.
Thomas A. Vidano, for respondent.
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: Respondent determined a
deficiency in petitioner's 1995 Federal income tax of $3,654 and
an accuracy-related penalty pursuant to section 6662(a) of $731.
Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the year in issue, and all
Rule references are to the Tax Court Rules of Practice and
Procedure.
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