T.C. Memo. 2001-237
UNITED STATES TAX COURT
JOHN D. FAIRCHILD, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21918-97. Filed September 10, 2001.
John D. Fairchild, pro se.
Linda R. Averbeck, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined a $19,724 deficiency
in petitioner’s Federal income tax for 1993 and a $4,931 addition
to tax under section 6651(a)(1)1 for failure to timely file his
1993 return.
1 Unless otherwise stated, section references are to the
Internal Revenue Code in effect in 1993, and Rule references are
to the Tax Court Rules of Practice and Procedure.
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