T.C. Memo. 1999-160 UNITED STATES TAX COURT J. LESLIE JAMES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13599-97. Filed May 12, 1999. J. Leslie James, pro se. John Weeda, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COLVIN, Judge: Respondent determined a $71,652 deficiency in petitioner's Federal income tax for 1993. Respondent also determined that petitioner is liable for additions to tax for 1993 of $12,425 for failure to file a timely return under section 6651(a), and $1,980 for failure to pay estimated tax under section 6654(a).Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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