T.C. Memo. 2000-194
UNITED STATES TAX COURT
RONALD M. BROOKE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15401-97. Filed June 28, 2000.
Ronald M. Brooke, pro se.
Stephen R. Takeuchi and Robert S. Bloink, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined a deficiency in
petitioner’s 1992 Federal income tax of $12,186, a penalty
pursuant to section 6662(a)1 of $2,437.20, and a late-filing
addition pursuant to section 6651(a)(1) of $3,046.50. The
primary issues for our consideration are whether petitioner is
1 Unless otherwise stated, all section references are to the
Internal Revenue Code in effect for the taxable year in issue.
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