T.C. Memo. 2003-186
UNITED STATES TAX COURT
RAYMOND E. CRITTENDEN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11199-01. Filed June 26, 2003.
Raymond E. Crittenden, pro se.
John F. Driscoll, for respondent.
MEMORANDUM OPINION
POWELL, Special Trial Judge: Respondent determined a
deficiency of $10,802 and an addition to tax of $2,681.50 under
section 6651(a)(1)1 in petitioner’s 1995 Federal income tax.
After concessions, the issue is whether petitioner is liable for
1 Unless otherwise indicated, section references are to
the Internal Revenue Code in effect for the year in issue.
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