T.C. Memo. 2003-314 UNITED STATES TAX COURT HERBERT C. BUCK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12203-01. Filed November 12, 2003. Herbert C. Buck, pro se. John C. Schmittdiel, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CHIECHI, Judge: Respondent determined the following defi- ciencies in, and accuracy-related penalties under section 6662(a)1 on, petitioner’s Federal income tax: 1All section references are to the Internal Revenue Code in effect for the years at issue. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 Next
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