MASON v. COMMISSIONER

Docket No. 3632-00.

81 T.C.M. 1283 (2001)

T.C. Memo. 2001-58

Ronald A. Mason v. Commissioner.

United States Tax Court.

Filed March 9, 2001.


Attorney(s) appearing for the Case

Dennis C. Becker, for the petitioner.

Timothy S. Sinnott, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge:

Respondent determined the following deficiency in, and additions under sections 6651(a)(1) and (2) and 6654(a)1 to, petitioner's Federal income tax (tax):

                                               Additions to Tax               
                              ___________________________________________________
      Year     Deficiency...

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