T.C. Memo. 2007-113
UNITED STATES TAX COURT
DAVID E. BENSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22965-05. Filed May 2, 2007.
David E. Benson, pro se.
Ann M. Welhaf and Michael A. Raiken, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined a deficiency of
$2,316 in, and an accuracy-related penalty under section 6662(a)1
of $463.20 on, petitioner’s Federal income tax (tax) for 1999.
1All section references are to the Internal Revenue Code
(Code) in effect for the year at issue. All Rule references are
to the Tax Court Rules of Practice and Procedure.
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Last modified: November 10, 2007