Legal Opinion
Aston v. Comm'r
United States Tax Court
Decided April 16, 2003No. 2427-01Unpublished
1Opinion of the Court
ERYCK C. ASTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Aston v. Comm'r
No. 2427-01
United States Tax Court
T.C. Memo 2003-104; 2003 Tax Ct. Memo LEXIS 104; 85 T.C.M. (CCH) 1158; T.C.M. (RIA) 55112;
April 16, 2003, Filed
Judgment entered for respondent.
Eryck C. Aston, pro se.
Joan E. Steele, for respondent.
Vasquez, Juan F.
VASQUEZ
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined a deficiency of $ 2,104 and additions to tax of $ 73.64 and $ 101.85 pursuant to sections 6651(a)(1)1 and 6654(a) in petitioner's 1999 Federal income tax.
The issues for decision…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Glenn Crain v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
- Norman E. Coleman v. Commissioner of Internal Revenue, Gary Holder v. Secretary of the Treasury and United States of AmericaCourt of Appeals for the Seventh Circuit · 1986
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