T.C. Memo. 2000-14
UNITED STATES TAX COURT
PHILIP E. LUCAS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 195-99. Filed January 13, 2000.
Philip E. Lucas, pro se.
Diane L. Worland, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
ARMEN, Special Trial Judge: Respondent determined a
deficiency in petitioner's Federal income tax for the taxable
year 1995 in the amount of $3,333, as well as an addition to tax
under section 6651(a)(1) for failure to file a timely return in
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