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WATERMAN v. COMMISSIONER

Docket No. 9201-95.

110 T.C. 103 (1998)

RALPH P. WATERMAN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 9, 1998.

Attorney(s) appearing for the Case

Cynthia L. Mire, for petitioner.

William Henck, for respondent.

OPINION

GERBER Judge:

Respondent, by means of a statutory notice of deficiency, determined an income tax deficiency of $10,038 and sections 6651(a)(1)1 and 6654(a) additions to tax in the amounts of $2,495 and $435, respectively, for petitioner's 1992 taxable year. Respondent has conceded that petitioner is not liable for the additions to tax. The remaining issue for our consideration is whether the special separation...

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