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CABIRAC v. COMMISSIONER

Docket No. 4068-02.

120 T.C. 163 (2003)

120 T.C. No. 10

MICHAEL A. CABIRAC, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 22, 2003.

Attorney(s) appearing for the Case

Michael A. Cabirac, pro se.

James N. Beyer, for respondent.

RUWE, Judge:

Respondent determined the following deficiencies in petitioner's Federal income taxes and additions to tax:

                                    Additions to tax
                           Sec.            Sec.          Sec.
    Year   Deficiency   6651(a)(1)      6651(a)(2)       6654

    1997    $10,371      $2,592.75   To be determined   $459.70
    1998     13,521...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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