John D. Fairchild - Page 1
















                                 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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