McMANUS v. COMMISSIONER

Dkt. Nos. 12336-04, 12711-04.

91 T.C.M. 979 (2006)

T.C. Memo. 2006-68

Daniel C. McManus v. Commissioner.

United States Tax Court.

April 10, 2006.


Attorney(s) appearing for the Case

Philip A. Putman, for petitioner;

Monica Gingras, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes for 2001 and 2002 (years at issue) of $39,799 and $21,789, respectively, as well as additions to tax under section 6651(a)(1) of $9,949 and $5,447, and additions to tax under section 6654 of $1,590 and $728, respectively.1

The issues for decision are: (1) Whether petitioner failed to report income...

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