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.
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