T.C. Memo. 2003-236
UNITED STATES TAX COURT
ANDRAS HAUTZINGER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9501-02. Filed August 8, 2003.
Andras Hautzinger, pro se.
Sean R. Gannon, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined a $15,098 deficiency
in, and a $3,019.60 accuracy-related penalty under section
6662(a)1 on, petitioner’s Federal income tax (tax) for 1998.
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year at issue. All
Rule references are to the Tax Court Rules of Practice and
Procedure.
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