Ronald M. Brooke - Page 1

                                 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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