T.C. Memo. 2003-104
UNITED STATES TAX COURT
ERYCK C. ASTON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2427-01. Filed April 16, 2003.
Eryck C. Aston, pro se.
Joan E. Steele, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined a deficiency of
$2,104 and additions to tax of $73.64 and $101.85 pursuant to
sections 6651(a)(1)1 and 6654(a) in petitioner’s 1999 Federal
income tax.
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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