James C. Blanning, Jr. - Page 1

                                 T.C. Memo. 2004-201                                  


                               UNITED STATES TAX COURT                                


                        JAMES C. BLANNING, JR., Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 16309-98.             Filed September 1, 2004.              


               James C. Blanning, Jr., pro se.                                        
               Michael W. Lloyd, for respondent.                                      


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               GERBER, Chief Judge:  Respondent determined Federal income             
          tax deficiencies of $24,664 and $6,801 for petitioner’s 1992 and            
          1993 tax years, respectively.  Included in the deficiencies are             
          self-employment tax determinations of $8,907 and $3,880 for 1992            
          and 1993, respectively.  Finally, respondent determined that                
          petitioner was liable for additions to taxes for 1992 and 1993              





Page:   1  2  3  4  5  6  7  8  9  10  11  Next

Last modified: May 25, 2011