T.C. Memo. 2003-311
UNITED STATES TAX COURT
VIVIAN C. KERR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15930-02. Filed November 7, 2003.
Vivian C. Kerr, pro se.
C. Teddy Li, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
PANUTHOS, Chief Special Trial Judge: Respondent determined
a deficiency in petitioner’s Federal income tax of $6,243 and an
accuracy-related penalty under section 6662(a) of $1,249 for the
2000 taxable year. Unless otherwise indicated, section
references are to the Internal Revenue Code in effect for the
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