BRINCAT v. COMMISSIONER

Docket Nos. 14637-97, 18178-98.

81 T.C.M. 1674 (2001)

T.C. Memo. 2001-124

Arthur C. Brincat v. Commissioner. Edgar J. Brincat v. Commissioner.

United States Tax Court.

Filed May 25, 2001.


Attorney(s) appearing for the Case

Arthur C. Brincat, pro se in Docket No. 14637-97.

Donald Del Grande, for the petitioner in Docket No. 18178-98. Daniel J. Parent, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

Respondent determined a deficiency in income tax for each petitioner in these consolidated1 cases as follows: Arthur C. Brincat—1989 income tax deficiency of $37,366 and additions to tax of $9,341.50 and $2,527.02 under sections 6651(a)(1)2 and 6654, respectively; Edgar J. Brincat—1989 income tax deficiency of $31,470 and a $6,294...

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