1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 88 T.C.M.
  5. 88 T.C.M. 381 (2004)
 

QUARTERMAN v. COMMISSIONER

Docket No. 11119-02.

88 T.C.M. 381 (2004)

T.C. Memo. 2004-241

Ozie R. M. Quarterman v. Commissioner.

United States Tax Court.

October 21, 2004.

Attorney(s) appearing for the Case

Bernard A. Quarterman, Jr., for petitioner.

Nancy C. Carver, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HALPERN, Judge:

By notice of deficiency dated April 1, 2002 (the notice), respondent determined a deficiency of $3,390 in petitioner's 1995 Federal income tax, an $848 addition to tax under section 6651(a)(1), for failure to file a return, and a $185 addition to tax under section 6654 for failure to pay estimated income taxes.1 After concessions...

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