Sylvester H. Cain - Page 1

                                 T.C. Memo. 2006-148                                  

                               UNITED STATES TAX COURT                                

                          SYLVESTER H. CAIN, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 20344-04.              Filed July 19, 2006.                 

               Sylvester H. Cain, pro se.                                             
               Charles M. Berlau, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               THORNTON, Judge:  Respondent determined a $2,890 deficiency            
          in petitioner’s 2001 Federal income tax and a $578 accuracy-                
          related penalty under section 6662.1  The only bona fide issue              

               1 Unless otherwise indicated, section references are to the            
          Internal Revenue Code in effect for the year at issue.  All                 
          monetary amounts have been rounded to the nearest dollar.                   

Page:   1  2  3  4  5  6  7  Next

Last modified: May 25, 2011