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:
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