T.C. Memo. 2001-15
UNITED STATES TAX COURT
JACKIE H. HUNT, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5060-99. Filed January 25, 2001.
Hugh O. Mussina, for petitioner.
Rodney J. Bartlett, for respondent.
MEMORANDUM OPINION
DINAN, Special Trial Judge: Respondent determined that
petitioner was liable for the following additions to tax for
taxable year 1982: $579 under section 6653(a)(1); 50 percent of
the interest due on an $11,587 deficiency under section
6653(a)(2); and $2,897 under section 6661. Unless otherwise
indicated, section references are to the Internal Revenue Code in
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