FAGAN v. COMMISSIONER

Docket No. 820-98.

82 T.C.M. 443 (2001)

T.C. Memo. 2001-222

John S. Fagan v. Commissioner.

United States Tax Court.

Filed August 14, 2001.


Attorney(s) appearing for the Case

Dan S. Maccabee, for the petitioner. David R. Jojola and Angelique Neal, for the respondent.


MEMORANDUM OPINION

PAJAK, Special Trial Judge:

This matter is before the Court on respondent's motion for partial summary judgment.

For the year 1987, respondent determined a deficiency in petitioner's Federal income tax in the amount of $370,360 and additions to tax under section 6653(b)(1)(A) in the amount of $277,770, under section 6653(b)(1)(B) in an amount to be determined of 50 percent of the interest due on $370,360, and under section 6654...

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