Edward Kenneth Metcalf - Page 1
















                                        T.C. Memo. 2002-123                                             


                                     UNITED STATES TAX COURT                                            


                             EDWARD KENNETH METCALF, Petitioner v.                                      
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                   


                  Docket No. 5043-00.             Filed May 22, 2002.                                   

                  Edward Kenneth Metcalf, pro se.                                                       
                  Stephen P. Baker, for respondent.                                                     


                            MEMORANDUM FINDINGS OF FACT AND OPINION                                     

                  VASQUEZ, Judge:  Respondent determined a deficiency of $459                           
            in petitioner’s 1996 Federal income tax.  Unless otherwise                                  
            indicated, all section references are to the Internal Revenue                               
            Code in effect for the year in issue.                                                       










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