T.C. Memo. 2002-16
UNITED STATES TAX COURT
EUGENE J. MONAGHAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9981-99. Filed January 16, 2002.
Eugene J. Monaghan, pro se.
Alvin A. Ohm, for respondent.
MEMORANDUM OPINION
VASQUEZ, Judge: Respondent determined a $20,582 deficiency
in petitioner’s Federal income tax for the 1996 taxable year, and
a $2,498.85 addition to tax pursuant to section 6651(a)(1),1 a
1 Unless 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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