GREENDYK v. COMMISSIONER

Dkt. No. 10185-03.

89 T.C.M. 1251 (2005)

T.C. Memo. 2005-108

Thomas Greendyk v. Commissioner.

United States Tax Court.

May 12, 2005.


Attorney(s) appearing for the Case

Philip A. Putman, for petitioner.

Jonae A. Harrison, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

WHERRY, Judge:

Respondent determined a Federal income tax $55,388, and additions to tax pursuant to section 6651(a)(1) and (2) in the amounts of $7,537.27 and $3,182.40, respectively, and pursuant to section 6654(a) in the amount of $1,670.89.1 After concessions,2 the issues for decision are:

(1) Whether petitioner is liable for a deficiency in the amount...

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