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GALE v. COMMISSIONER

Docket Nos. 4448-97, 1422-98.

83 T.C.M. 1270 (2002)

T.C. Memo. 2002-54

Lee G. Gale v. Commissioner. Lee Gale v. Commissioner.

United States Tax Court.

Filed February 27, 2002.

Attorney(s) appearing for the Case

Lee G. Gale, pro se.1

Ramon Estrada and Christine V. Olsen, for the respondent.1a*

MEMORANDUM FINDINGS OF FACT AND OPINION

BEGHE, Judge:

Respondent determined the following deficiencies, late-filing additions, and accuracy-related penalties with respect to petitioner's Federal income tax:

                                                         Addition to Tax    Penalty
  Docket No.                        Year    Deficiency   Sec. 6651(a)(1)    Sec. 6662

  4448-97 ........

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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