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.
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