FURNISS v. COMMISSIONER

Docket No. 13860-99.

81 T.C.M. 1741 (2001)

T.C. Memo. 2001-137

David Furniss v. Commissioner.

United States Tax Court.

Filed June 11, 2001.


Attorney(s) appearing for the Case

David Furniss, pro se.

William F. Castor, for the respondent.


MEMORANDUM OPINION

MARVEL, Judge:

In separate notices of deficiency, respondent determined the following income tax deficiencies and penalties with respect to petitioner's Federal income taxes:1

                                   Addition to Tax      Addition to tax
  Taxable Year   Deficiency       Sec. 6651(a)(1)         Sec...

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