T.C. Memo. 2001-310
UNITED STATES TAX COURT
THOMAS C. SANDOVAL, JR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16395-98. Filed December 11, 2001.
Thomas C. Sandoval, Jr., pro se.
Elizabeth Owen, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: By notice dated August 20, 1998, respondent
determined a $23,474 deficiency, and a $4,695 section 6662(a)
penalty, relating to petitioner’s 1994 Federal income taxes.
Unless otherwise indicated, all section references are to the
Internal Revenue Code in effect for the year in issue, and all
Page: 1 2 3 4 5 6 Next
Last modified: May 25, 2011