ROBINSON v. COMMISSIONER

Dkt. No. 16101-03.

89 T.C.M. 998 (2005)

T.C. Memo. 2005-70

Kevin Ryan Robinson v. Commissioner.

United States Tax Court.

April 4, 2005.


Attorney(s) appearing for the Case

Kevin Ryan Robinson, pro se.

Steven M. Webster, for respondent.


MEMORANDUM OPINION

SWIFT, Judge.

This matter is before us under Rule 121 on respondent's motion for summary judgment with respect to petitioner's 1997, 1998, and 2000 Federal income tax deficiencies and additions to tax.

Respondent determined deficiencies in and additions to petitioner's Federal income taxes as follows:

                                         Additions to Tax
        Year      Deficiency       ...

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