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.Page: 1 2 3 4 5 Next
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