Lindsey C. Nelson, (1996)

United States Tax Court

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Lindsey C. Nelson, (1996)

T.C. Memo. 1996-55

UNITED STATES TAX COURT LINDSEY C. NELSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 733-95. Filed February 14, 1996.

Lindsey C. Nelson, pro se.

Amy Dyar Seals, for respondent.

MEMORANDUM OPINION POWELL, Special Trial Judge: Respondent determined deficiencies in petitioner's Federal income taxes and accuracy-related penalties pursuant to section 6662(a)

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