Sony and Gwendolyn A. Jean Baptiste - Page 1

                                 T.C. Memo. 1999-96                                   

                               UNITED STATES TAX COURT                                

                 SONY AND GWENDOLYN A. JEAN BAPTISTE, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 1017-97.              Filed March 29, 1999.                 

               Sony Jean Baptiste, pro se.                                            
               Michelle Or, for respondent.                                           

                                 MEMORANDUM OPINION                                   

               NAMEROFF, Special Trial Judge:  This case was heard pursuant           
          to the provisions of section 7443A(b)(3) and Rules 180, 181, and            
          182.1  Respondent determined a deficiency in petitioners’ 1994              
          Federal income tax in the amount of $5,183 and an accuracy-                 
          related penalty under section 6662(a) in the amount of $1,037.              

               1  Unless otherwise specified, all section references are to           
          the Internal Revenue Code in effect for the year in issue.  All             
          Rule references are to the Tax Court Rules of Practice and                  

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