Extract
Agapito Fajardo and Clara S. Fajardo, (1999)
T.C. Memo. 1999-308
UNITED STATES TAX COURT AGAPITO FAJARDO AND CLARA S. FAJARDO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11960-97. Filed September 16, 1999.Agapito Fajardo, pro se.Michael H. Salama, for respondent.MEMORANDUM OPINION MARVEL, Judge: This case is before the Court on respondent's motion for summary judgment filed pursuant to Rule 121.1 Background In his notice of deficiency dated March 5, 1997, respondent determined the following deficiencies in income tax and an addition to tax:Addition to tax Year Deficiency sec. 6651(a)(1) 1991 $50,118 1...See the full content of this document
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