T.C. Memo. 2006-241 UNITED STATES TAX COURT JOHN S. COOPER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15613-04. Filed November 9, 2006. John S. Cooper, Jr., pro se. James C. O’Leary, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GERBER, Judge: Respondent determined an $8,044 deficiency in petitioner’s 2002 Federal income tax and additions to tax under sections 6651(a)(1)1 and 6654(a) in the amounts of $2,059.13 and $268.26, respectively. Respondent also determined 1 Section references are to the Internal Revenue Code as amended and in effect for the period under consideration. Rule references are to this Court’s Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 Next
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