T.C. Memo. 2003-294
UNITED STATES TAX COURT
RANDOLPH S. SIMPSON, I, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2832-01. Filed October 21, 2003.
Randolph S. Simpson I, pro se.
Gordon P. Sanz, for respondent.
MEMORANDUM OPINION
COUVILLION, Special Trial Judge: Respondent determined a
deficiency of $4,453 in petitioner’s Federal income tax for the
year 1997. In an amendment to answer, respondent seeks to
increase the deficiency by $5,012, for a total deficiency of
$9,465.1
1 Unless otherwise indicated, section references are to
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