William Allen Simpson - Page 1
















                                 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