Raymond E. Crittenden - Page 1

                                 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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