MARTELLA v. COMMISSIONER

Docket No. 7504-04.

90 T.C.M. 287 (2005)

T.C. Memo. 2005-216

Joseph John Martella v. Commissioner.

United States Tax Court.

September 19, 2005.


Attorney(s) appearing for the Case

Joseph John Martella, pro se.

Fred E. Green, Jr., for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

WHERRY, Judge:

For petitioner's 1998 taxable year, respondent determined a Federal income tax deficiency in the amount of $1,476 and an addition to tax pursuant to section 6651(a)(1) in the amount of $701.10.1 For petitioner's 2001 taxable year, respondent determined a Federal income tax deficiency in the amount of $10,872 and additions to tax pursuant to section 6651(a)(1) in the amount...

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