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TAMBERELLA v. COMMISSIONER

Docket No. 13879-01.

87 T.C.M. 1020 (2004)

T.C. Memo. 2004-47

Joseph Tamberella v. Commissioner.

United States Tax Court.

Filed March 3, 2004.

Attorney(s) appearing for the Case

Elizabeth Ann Maresca, Tatia Barnes, and Yael Neiman, for the petitioner.

William C. Bogardus, for the respondent.

MEMORANDUM OPINION

PAJAK, Special Trial Judge:

Respondent determined a deficiency of $26,589 in petitioner's 1997 Federal income tax, together with an addition to tax of $6,714.89 under section 6651(a)(1), and an accuracy-related penalty of $5,371.80 under section 6662(a). Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue.

The issues for decision are: (1) Whether under section 104 petitioner...

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