T.C. Memo. 2005-251
UNITED STATES TAX COURT
BARBARA BOND, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14223-04. Filed October 31, 2005.
Barbara Bond, pro se.
Robert W. Dillard, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined a deficiency in
petitioner’s income tax of $5,527 for 2002 and an accuracy-
related penalty under section 6662(a) of $1,105.
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