1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 82 T.C.M.
  5. 82 T.C.M. 495 (2001)
 

FAIRCHILD v. COMMISSIONER

Docket No. 21918-97.

82 T.C.M. 495 (2001)

T.C. Memo. 2001-237

John D. Fairchild v. Commissioner.

United States Tax Court.

Filed September 10, 2001.

Attorney(s) appearing for the Case

John D. Fairchild, pro se. Linda R. Averbeck, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

Respondent determined a $19,724 deficiency in petitioner's Federal income tax for 1993 and a $4,931 addition to tax under section 6651(a)(1)1 for failure to timely file his 1993 return.

After concessions,2 we must decide the following issues:

1. Whether we have jurisdiction to decide whether petitioner's 1993 tax liabilities were...

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