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
Procedure.
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