T.C. Memo. 2002-143
UNITED STATES TAX COURT
PHILIP A. SAUNDERS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21534-97. Filed June 10, 2002.
Philip A. Saunders, pro se.
Anita A. Gill, for respondent.
MEMORANDUM OPINION
CARLUZZO, Special Trial Judge: Respondent determined
deficiencies of $5,250 and $2,520, and section 66621 penalties of
$1,050 and $504, with respect to petitioner’s 1993 and 1994
Federal income taxes, respectively.
1 Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the years in issue. Rule
references are to the Tax Court Rules of Practice and Procedure.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011