T.C. Memo. 2002-196
UNITED STATES TAX COURT
LAWRENCE MOORE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7591-01. Filed August 7, 2002.
Lawrence Moore, pro se.
Michelle M. Lippert, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DEAN, Special Trial Judge: Respondent determined a
deficiency in petitioner's Federal income tax of $4,233 for 1999.
The only issue for decision is whether petitioner is liable
for the alternative minimum tax.
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