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KEEGAN v. COMMISSIONER

Docket No. 3458-96.

74 T.C.M. 284 (1997)

T.C. Memo. 1997-359

Kirk A. Keegan, Jr. v. Commissioner.

United States Tax Court.

Filed August 5, 1997.

Attorney(s) appearing for the Case

Kirk A. Keegan, Jr., pro se. Christine V. Olsen, for the respondent.

MEMORANDUM OPINION

NIMS, Judge:

Respondent determined a deficiency in the Federal income tax of Kirk A. Keegan, Jr. (petitioner for the tax year ended December 31, 1992, in the amount of $8 698, and an accuracy-related penalty pursuant to section 6662(a) in the amount of $1,740.

All section references are to sections of the Internal Revenue Code in effect for the year in issue, unless otherwise indicated. All Rule references are to the Tax Court...

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