T.C. Memo. 2007-1
UNITED STATES TAX COURT
RICHARD CLARKE RANDALL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 24208-05. Filed January 3, 2007.
Richard Clarke Randall, pro se.
Steven I. Josephy, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: Petitioner petitioned the Court to redetermine
a $14,643 deficiency in his 2003 Federal income tax and a $2,929
accuracy-related penalty under section 6662(a).1 Following a
trial that was held on September 11, 2006, we must decide whether
1 Section references are to the applicable versions of the
Internal Revenue Code.
Page: 1 2 3 4 5 6 Next
Last modified: May 25, 2011