T.C. Memo. 2006-163 UNITED STATES TAX COURT CHARLES F. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9677-05. Filed August 14, 2006. Charles F. Smith, pro se. Michael D. Zima, for respondent. MEMORANDUM OPINION WELLS, Judge: Respondent determined a deficiency in income tax of $2,875 for petitioner’s taxable year 2003. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. The issues we must decide are:Page: 1 2 3 4 5 6 7 Next
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