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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