T.C. Memo. 2004-2 UNITED STATES TAX COURT HOWARD H. THOMPSON, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17514-99. Filed January 5, 2004. Howard H. Thompson, Jr., pro se. Robert M. Fowler, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CHIECHI, Judge: Respondent determined the following defi- ciencies in, additions under section 6651(a)(1)1 to, and accuracy-related penalty under section 6662(a) on petitioner’s 1All section references are to the Internal Revenue Code in effect for the years at issue. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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