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
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