James O. Davenport, Jr. - Page 1
T.C. Memo. 2007-65
UNITED STATES TAX COURT
JAMES O. DAVENPORT, JR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7515-05. Filed March 21, 2007.
James O. Davenport, Jr., pro se.
Kim-Khanh Thi Nguyen, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined an $11,038 deficiency
and a $1,431.50 addition to tax pursuant to section 6651(a)(1)1
in petitioner’s 2001 Federal income tax. At the close of trial,
1 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
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Last modified: November 10, 2007