T.C. Memo. 2006-47 UNITED STATES TAX COURT DIEP N. HOANG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4853-04. Filed March 20, 2006. W. Michael Thornton (specially recognized), for petitioner.1 Francis C. Mucciolo and Lauren B. Epstein, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined a $1,361 deficiency in petitioner’s 2001 Federal income tax. The issues for decision are: (1) What amount of the $2,301 in interest petitioner 1 At trial, Mr. Thornton appeared on behalf of petitioner. Mr. Thornton, however, did not sign the briefs filed by petitioner.Page: 1 2 3 4 5 6 7 8 9 Next
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