Antonio B. Secapure - Page 1

                                 T.C. Memo. 2004-18                                   

                               UNITED STATES TAX COURT                                

                         ANTONIO B. SECAPURE, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 5019-02.                Filed January 28, 2004.             

               Charles E. Smith, Jr., for petitioner.                                 
               Daniel J. Parent, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COLVIN, Judge:  Respondent determined a deficiency in                  
          petitioner’s 1995 Federal income tax of $37,344, and additions to           
          tax for 1995 for failure to (a) file a return and (b) pay                   
          estimated tax.  After concessions, the issues for decision are:             
               1.   Whether petitioner’s basis in property related to a               
          Chevron gas station business that he sold in 1995 was zero, as              

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