GHALARDI INCOME TAX EDUCATION FOUNDATION v. COMMISSIONER

Docket Nos. 24817-96, 24826-96.

76 T.C.M. 1114 (1998)

T.C. Memo. 1998-460

Ghalardi Income Tax Education Foundation v. Commisioner. William S. Webber, Jr. v. Commissioner.

United States Tax Court.

Filed December 30, 1998.


Attorney(s) appearing for the Case

Donald S. Fletcher (Trustee), for the petitioner foundation. William S. Webber, Jr., pro se. Lloyd T. Silberzweig and Andrew P. Crousore, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

WHALEN, Judge:

Respondent determined the following deficiency in and penalty with respect to the Federal income tax of petitioner Ghalardi Income Tax Education Foundation:

                                           Penalty
Year                        Deficiency   Sec. 6662(a)

1993 ....................     $14,334        $2,866

Unless stated otherwise, all section...

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