T.C. Memo. 2005-169
UNITED STATES TAX COURT
PETER MILTON JOSEPH AND ELLA JOSEPH, DECEASED, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14270-03. Filed July 11, 2005.
Peter Milton Joseph, pro se.
Jason W. Anderson, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GOLDBERG, Special Trial Judge: Respondent determined a
deficiency in petitioners’ Federal income tax of $9,187 and an
accuracy-related penalty in the amount of $1,837.40 pursuant to
section 6662(a) for the taxable year 1999. Unless otherwise
indicated, section references are to the Internal Revenue Code in
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