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...)Page: 1 2 3 4 5 6 Next
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