SCOTT v. COMMISSIONER

Docket No. 26596-91.

65 T.C.M. 2205 (1993)

T.C. Memo. 1993-123

Jeffrey Lee Scott v. Commissioner.

United States Tax Court.

Filed March 30, 1993.


Attorney(s) appearing for the Case

Jeffrey Lee Scott, pro se. Joyce Suguwara, for the respondent.


Memorandum Opinion

NAMEROFF, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3)1 and Rules 180, 181, and 182. Respondent determined deficiencies in petitioner's 1987 and 1988 Federal income taxes in the amounts of $607 and $246, respectively. Respondent also determined additions to tax for 1987 and 1988 under section 6651(a)(1) in the respective amounts of $151.75 and $100, under section...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases