WIDEMON v. COMMISSIONER

Docket No. 1532-02.

88 T.C.M. 13 (2004)

T.C. Memo. 2004-162

Karol Z. Widemon, v. Commissioner.

United States Tax Court.

July 13, 2004.


Attorney(s) appearing for the Case

Karol Z. Widemon, pro se;

Kathryn K. Vetter and Daniel J. Parent, for respondent.


MEMORANDUM OPINION

DAWSON, Judge:

This case was assigned to Special Trial Judge Dean pursuant to Rules 180, 181, and 183.1 The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.

                                     Additions to Tax1
Year   Deficiency   Sec. 6651(a)(1)    Sec. 6651(a)(2)   Sec. 6654(a)...

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