SAXON v. COMMISSIONER

Dkt. No. 17981-05.

91 T.C.M. 914 (2006)

T.C. Memo. 2006-52

David H. Saxon v. Commissioner.

United States Tax Court.

March 23, 2006.


Attorney(s) appearing for the Case

David H. Saxon, pro se.

James L. May, Jr., for respondent.


MEMORANDUM OPINION

JACOBS, Judge.

Respondent determined a $130,095.30 deficiency in petitioner's 2003 Federal income tax, a $29,271.44 addition to tax under section 6651(a)(1), a $7,155.24 addition to tax under section 6651(a)(2), and a $3,356.85 addition to tax under section 6654(a).1 This case is before the Court on respondent's motion to dismiss for failure to state a claim upon which relief can be granted and to impose a...

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