Stephen C. Smith - Page 1
















                                 T.C. Memo. 2000-290                                  


                               UNITED STATES TAX COURT                                


                           STEPHEN C. SMITH, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 18760-98.               Filed September 18, 2000.           


               Stephen C. Smith, pro se.                                              
               Brian M. Harrington, for respondent.                                   


                                 MEMORANDUM OPINION                                   

               COLVIN, Judge:  Respondent determined deficiencies in                  
          petitioner’s income tax as follows:                                         
                                   Additions to tax                                   
                                   Sec.           Sec.           Sec.                 
          Year      Deficiency     6651(a)(1)     6651(a)(2)     6654                 
          1994      $10,687        $2,671.75      --        $554.58                   
          1995      25,866         6,466.50       --        1,402.52                  
          1996      28,270         6,360.75       $1,837.55    1,504.67               






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