T.C. Memo. 2000-359
UNITED STATES TAX COURT
KENNETH ANDREW BARATELLE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8772-98. Filed November 22, 2000.
Kenneth Andrew Baratelle, pro se.
Paul K. Voelker, for respondent.
MEMORANDUM OPINION
MARVEL, Judge: Respondent determined a deficiency in
petitioner’s Federal income tax of $13,282 and an accuracy-
related penalty, pursuant to section 6662(a),1 of $2,656 for
1All 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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