T.C. Memo. 1999-274
UNITED STATES TAX COURT
WILLIAM ALLEN SIMPSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 6165-98. Filed August 13, 1999.
William Allen Simpson, pro se.
Trevor T. Wetherington, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: William Allen Simpson petitioned the Court to
redetermine respondent's determination of a $43,858 deficiency in
his 1994 Federal income tax and additions thereto under sections
6651(a)(1) and 6654(a) of $6,840 and $2,227, respectively.
Following the parties' concessions, we must decide whether
Page: 1 2 3 4 Next
Last modified: May 25, 2011