T.C. Memo. 2000-103
UNITED STATES TAX COURT
FRANCIS G. LAGUAITE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23516-97. Filed March 27, 2000.
Francis G. Laguaite, pro se.
Gwendolyn C. Walker, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
THORNTON, Judge: Respondent determined a deficiency of
$22,906 in petitioner’s 1995 Federal income tax. After
concessions1, the sole issue for our consideration is whether
1 Respondent concedes that petitioner properly included
$22,056 in pension income in his taxable year 1995 Federal income
tax return. In addition, respondent determined that petitioner’s
(continued...)
Page: 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011