T.C. Memo. 2000-78
UNITED STATES TAX COURT
PHILIP LEWIS HART, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 10398-98, 16155-98. Filed March 7, 2000.
Philip Lewis Hart, pro se.
Julie L. Payne, for respondent.
MEMORANDUM OPINION
PAJAK, Special Trial Judge: Respondent determined
deficiencies in petitioner's Federal income taxes, additions to
taxes, and penalties in the following amounts:
Additions to tax Penalty
Year Deficiency Sec. 6651(a)(1) Sec. 6654 Sec. 6662(a)
1994 $5,352 - - $1,070
1995 7,822 - $424 1,564
1996 12,497 $3,124 665 -
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