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.Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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