T.C. Memo. 2004-198
UNITED STATES TAX COURT
BRENDT L. SMITH, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11191-01. Filed August 31, 2004.
Brendt L. Smith, pro se.
Stewart Todd Hittinger, for respondent.
MEMORANDUM OPINION
GALE, Judge: On June 1, 2001, respondent issued a notice of
deficiency with respect to petitioner’s Federal income taxes for
1995 and 1996 determining deficiencies of $12,677 and $11,683,
respectively, and fraud penalties under section 6663(a)1 of
1 Unless otherwise noted, all section references are to the
Internal Revenue Code in effect during the taxable years at
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