T.C. Memo. 2004-32 UNITED STATES TAX COURT ADRIAN D. TROUTMAN, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12449-01. Filed February 6, 2004. Adrian D. Troutman, Jr., pro se. Julie L. Payne, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined an income tax deficiency of $22,270 and a penalty pursuant to section 6662(a)1 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 Next
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