CAVENDER v. COMMISSIONER

Docket No. 3822-02.

87 T.C.M. 956 (2004)

T.C. Memo. 2004-33

Tony J. Cavender v. Commissioner.

United States Tax Court.

Filed February 10, 2004.


Attorney(s) appearing for the Case

Mark H. Westlake, for the petitioner.

James L. May, Jr., for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge:

Respondent determined a deficiency in petitioner's 1998 Federal income tax and additions to tax as follows:

                                  Additions to Tax
             ------------------------------------------------------------
Deficiency       Sec. 6651(a)(1)    Sec. 6651(a)(2)    Sec. 6654(a)
$63,183             $12,531             $7,518      ...

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