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.Page: 1 2 3 4 5 6 7 8 9 10 11 Next
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