T.C. Memo. 1999-162                                  
                               UNITED STATES TAX COURT                                
                         JERRY MYERS JOHNSON, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket No. 14639-97.                     Filed May 13, 1999.           
               Jerry Myers Johnson, pro se.                                           
               Wendy L. Wojewodzki, for respondent.                                   
                                 MEMORANDUM OPINION                                   
               FAY, Judge:  Respondent determined a deficiency in                     
          petitioner's 1994 Federal income tax of $32,794 and an accuracy-            
          related penalty under section 66621 in the amount of $6,559.                
               1All section references are to the Internal Revenue Code in            
          effect for 1994, all Rule references are to the Tax Court Rules             
                                                             (continued...)           
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