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PEKAR v. COMMISSIONER

Docket No. 15289-97.

113 T.C. 158 (1999)

PAUL J. PEKAR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 1, 1999.

Attorney(s) appearing for the Case

Paul J. Pekar, pro se.

Wendy L. Wojewodzki, for respondent.

GERBER, Judge:

Respondent determined a deficiency in petitioner's 1995 Federal income tax of $3,893, a penalty pursuant to section 6662(a)1 of $778.60, and a late-filing addition to tax pursuant to section 6651(a)(1) of $194.65. The primary issues for our consideration are whether petitioner was subject to the alternative minimum tax (AMT) and whether he was negligent when he failed to calculate and/or report the AMT on his 1995...

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