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.Page: 1 2 3 4 5 6 Next
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