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RAPPAPORT v. COMMISSIONER

Dkt. No. 10777-04.

91 T.C.M. 1079 (2006)

T.C. Memo. 2006-87

Joel Rappaport v. Commissioner.

United States Tax Court.

April 25, 2006.

Attorney(s) appearing for the Case

Martin A. Stoll, for petitioner.

Willie Fortenberry, Jr., for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

Respondent determined a deficiency of $47,650 in petitioner's Federal income tax for 2001 and additions to tax (1) for failure to file under section 6651(a)(1)1 in the amount of $5,096.25; (2) for failure to pay tax under section 6651(a)(2) in the amount of $1,812; and (3) for failure to pay estimated tax under section 6654(a) in the amount of $786.40.

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