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.
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