TONITIS v. COMMISSIONER

Docket No. 14225-01.

87 T.C.M. 1076 (2004)

T.C. Memo. 2004-60

Edward D. Tonitis v. Commissioner.

United States Tax Court.

Filed March 10, 2004.


Attorney(s) appearing for the Case

William Randolph Klein, for the petitioner.

Lorianne D. Masano, for the respondent.


MEMORANDUM OPINION

COHEN, Judge:

Respondent determined deficiencies and additions to tax as follows:

                                   Additions to Tax, I.R.C.
   Year        Deficiency           Sec. 6651(f)               Sec. 6654
   1996         $9,058               $5,844.75                     —
   1997         13,485               10,053.75                  $716.70
   1998         20,731  ...

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