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JONES v. COMMISSIONER

Docket No. 7887-02.

85 T.C.M. 1273 (2003)

T.C. Memo. 2003-131

Charles C. Jones v. Commissioner.

United States Tax Court.

Filed May 5, 2003.

Attorney(s) appearing for the Case

Charles C. Jones, pro se.

Alan J. Tomsic, for the respondent.

MEMORANDUM OPINION

CHIECHI, Judge:

This case is before the Court on respondent's motion for summary judgment (respondent's motion).1 Respondent determined a deficiency in, and an accuracy-related penalty under section 6662(a)2 on, petitioner's tax for 1999 in the respective amounts of $9,823 and $1,965. We shall grant respondent's motion.

Background

The record establishes...

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