T.C. Memo. 2005-185
UNITED STATES TAX COURT
WILLIAM M. LEGGETT, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13291-04. Filed July 26, 2005.
William M. Leggett, pro se.
Monica J. Miller, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined a $3,285 deficiency
in, an $821.25 addition to tax pursuant to section 6651(a)(1)1
on, and a $131.29 addition to tax pursuant to section 6654(a) on
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
Last modified: May 25, 2011