United States Tax Court.
MEMORANDUM OPINION
WELLS, Judge:
Respondent determined deficiencies in income tax and additions to tax pursuant to sections 6651(a)(1) and 6654 for petitioner's taxable years 1997 and 2002 as follows:
Year Deficiency Sec. 6651(a)(1) Sec. 6654 1997 $1,991 $497.75 $106.50 2002 7,666 479.50 N/A
Unless otherwise indicated, all section references are to...
Let's get started
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.
