PROWSE v. COMMISSIONER

Docket No. 16562-03.

91 T.C.M. 1253 (2006)

T.C. Memo. 2006-120

Hector Prowse v. Commissioner.

United States Tax Court.

Filed June 12, 2006.


Attorney(s) appearing for the Case

Hector Prowse, pro se.

Marc L. Caine, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

MARVEL, Judge.

In a notice of deficiency dated July 31, 2003, respondent determined that petitioner was liable for an income tax deficiency of $5,797 with respect to his 2001 taxable year. In a letter to this Court dated September 16, 2003, which we filed as an imperfect petition on September 23, 2003, petitioner stated his intention to appeal respondent's determination for 2001 as well as determinations for 1999 and...

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