T.C. Memo. 2001-193
UNITED STATES TAX COURT
JAMES O. REUBEN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3215-00. Filed July 27, 2001.
James O. Reuben, pro se.
Linda L. Vines, for respondent.
MEMORANDUM OPINION
POWELL, Special Trial Judge: Respondent determined a
deficiency of $3,949 and an addition to tax under section
6651(a)(1) of $688 in petitioner’s 1997 Federal income tax.1
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue.
Page: 1 2 3 4 Next
Last modified: May 25, 2011