CHAPPELL v. COMMISSIONER

Docket No. 2875-99.

81 T.C.M. 1781 (2001)

T.C. Memo. 2001-146

Michael T. Chappell v. Commissioner.

United States Tax Court.

Filed June 20, 2001.


Attorney(s) appearing for the Case

Michael T. Chappell, pro se.

Linda J. Wise, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

Respondent determined deficiencies in petitioner's Federal income tax of $27,643 for 1994 and $27,024 for 1995, an addition to tax under section 6651(a)(1) of $6,897 for 1994, and accuracy-related penalties under section 6662(a) of $5,529 for 1994 and $5,330 for 1995.

After concessions, the issues for decision are:

1. Whether petitioner's proper filing status is head of household for...

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