Ralf Zacky v. Commissioner

Docket No. 3539-02.

87 T.C.M. 1378 (2004)

T.C. Memo. 2004-130

Ralf Zacky v. Commissioner.

United States Tax Court.

May 27, 2004.


Attorney(s) appearing for the Case

Ralph G. Zacky, pro se.

Laura Beth Salant, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

Petitioner petitioned the Court to redetermine respondent's determination that petitioner is liable for the following deficiencies in Federal excise tax and additions thereto:

Year             First-tier               Second-tier           Addition to tax
            (initial) deficiency    (additional...

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