T.C. Memo. 1999-156
UNITED STATES TAX COURT
EDWARD M. FONTANILLA, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2384-98. Filed May 5, 1999.
Edward M. Fontanilla, pro se.
Peter C. Rock, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined an income tax deficiency
of $8,612 and an accuracy-related penalty of $1,722 for
petitioner's 1995 taxable year.
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the taxable year in
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