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ROLLINS v. COMMISSIONER

Docket No. 598-03.

88 T.C.M. 447 (2004)

T.C. Memo. 2004-260

Joseph R. Rollins, v. Commissioner.

United States Tax Court.

November 15, 2004.

Attorney(s) appearing for the Case

Joseph R. Rollins, pro se.

Denise G. Dengler, for respondent.

MEMORANDUM OPINION

CHABOT, Judge.

Respondent determined deficiencies in excise taxes under section 49751 (prohibited transactions) and additions to tax under section 6651(a)(1) (failure to file tax return) against petitioner as follows:

       Year or             Deficiencies             Additions to Tax
   Taxable Period    Sec. 4975...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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