T.C. Memo. 2001-146 UNITED STATES TAX COURT MICHAEL T. CHAPPELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2875-99. Filed June 20, 2001. Michael T. Chappell, pro se. Linda J. Wise, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COLVIN, Judge: Respondent determined deficiencies in petitioner’s Federal income tax of $27,643 for 1994 and $27,024 for 1995, an addition to tax under section 6651(a)(1) of $6,897 for 1994, and accuracy-related penalties under section 6662(a) of $5,529 for 1994 and $5,330 for 1995.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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