T.C. Memo. 2002-178
UNITED STATES TAX COURT
RICHARD B. CROW, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2651-01. Filed July 30, 2002.
Bruce C. O’Neill, for petitioner.
Frederic J. Fernandez, for respondent.
MEMORANDUM OPINION
RUWE, Judge: Respondent determined a deficiency in
petitioner’s 1998 Federal income tax of $10,000 and an
accuracy-related penalty under section 6662(a)1 of $2,000. The
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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