COULTON v. COMMISSIONER

Docket No. 13661-03.

90 T.C.M. 154 (2005)

T.C. Memo. 2005-199

Russell W. Coulton v. Commissioner.

United States Tax Court.

August 16, 2005.


Attorney(s) appearing for the Case

Russell W. Coulton, pro se.

Linette B. Angelastro, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

KROUPA, Judge.

Respondent determined a deficiency of $87,529 in petitioner's Federal income tax for 2001, a $21,882.25 addition to tax under section 6651(a)(1)1 for failure to timely file a return and a $3,497.97 addition to tax under section 6654 for failure to pay estimated income taxes for 2001. After concessions,2 the sole issue for decision is whether petitioner...

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