T.C. Memo. 2000-269
UNITED STATES TAX COURT
PAUL HARRISON DUNCAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19650-97. Filed August 24, 2000.
Paul Harrison Duncan, pro se.
Andrew M. Papadakis, for respondent.
MEMORANDUM OPINION
COUVILLION, Special Trial Judge: Respondent determined a
deficiency of $3,023 in petitioner’s 1994 Federal income tax and
an addition to tax under section 6651(a)(1) of $150.1
1 Unless otherwise indicated, all section references are
to the Internal Revenue Code in effect for the year at issue.
All Rule references are to the Tax Court Rules of Practice and
Procedure.
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