T.C. Memo. 2000-165
UNITED STATES TAX COURT
THOMAS B. BENHAM, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9703-98. Filed May 22, 2000.
Thomas B. Benham, pro se.
Clinton M. Fried, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DEAN, Special Trial Judge: Respondent determined
deficiencies in petitioner's Federal income taxes of $6,409 for
1994 and $1,596 for 1995 and an accuracy-related penalty under
section 6662(a)1 of $1,282 for 1994.
1Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the years at issue. All Rule
references are to the Tax Court Rules of Practice and Procedure.
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