Daniel J. Sides - Page 1

                                 T.C. Memo. 2004-141                                  

                               UNITED STATES TAX COURT                                

                           DANIEL J. SIDES, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 3313-02.              Filed June 17, 2004.                  

               Daniel J. Sides, pro se.                                               
               Stephen P. Baker, for respondent.                                      

                                 MEMORANDUM OPINION                                   

               VASQUEZ, Judge:  Respondent determined a $2,987 deficiency             
          in and a $327.40 penalty pursuant to section 66621 on                       
          petitioner’s 1999 Federal income tax.  On July 15, 2003,                    
          respondent filed a motion for sanctions under section 6673.                 

               1  Unless otherwise indicated, all section references are to           
          the applicable Internal Revenue Code.                                       

Page:   1  2  3  4  Next

Last modified: May 25, 2011