T.C. Memo. 2004-249
UNITED STATES TAX COURT
DUANE A. DWORSHAK, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15268-02. Filed November 3, 2004.
Duane A. Dworshak, pro se.
Linette Angelastro, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined a deficiency in
petitioner’s Federal income tax of $3,875 for 1997 and an
addition to tax for failure to timely file under section
6651(a)(1) of $305.
After concessions, the issues for decision are:
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