T.C. Memo. 2003-291 UNITED STATES TAX COURT RICHARD A. BRUNSMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7662-02. Filed October 16, 2003. Richard A. Brunsman, pro se. Lorianne D. Masano, for respondent. MEMORANDUM OPINION POWELL, Special Trial Judge: Respondent determined a deficiency of $7,416 and an accuracy-related penalty under section 6662(a)1 of $1,810 in petitioner’s 1999 Federal income 1 Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue, and Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 Next
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