T.C. Memo. 2001-50
UNITED STATES TAX COURT
RICHARD A. GERSTENBERGER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13430-98. Filed February 28, 2001.
Richard A. Gerstenberger, pro se.
Stephen P. Baker, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined a deficiency in, and
an accuracy-related penalty under section 6662(a)1 on, peti-
tioner’s Federal income tax (tax) for 1995 in the amounts of
1All section references are to the Internal Revenue Code
(Code) in effect for the year at issue. All Rule references are
to the Tax Court Rules of Practice and Procedure.
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