T.C. Memo. 2001-214 UNITED STATES TAX COURT JUAN VEGA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9217-00. Filed August 10, 2001. Juan Vega, pro se. Kevin W. Coy, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION ARMEN, Special Trial Judge: Respondent determined deficiencies in petitioner’s Federal income taxes for the taxable years 1996 and 1997 in the amounts of $2,578 and $2,014, respectively.Page: 1 2 3 4 5 6 7 8 9 10 11 Next
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