Charles F. Smith - Page 1

                                 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

Last modified: May 25, 2011