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ZIEGLER v. COMMISSIONER

Dkt. No. 23638-04.

93 T.C.M. 1418 (2007)

T.C. Memo. 2007-166

Stephen S. Ziegler v. Commissioner.

United States Tax Court.

June 27, 2007.

Attorney(s) appearing for the Case

Michael J. Grace, for petitioner.

Roger W. Bracken, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge:

Respondent determined the following deficiencies in, additions under section 6651(a)(1)1 to, and accuracy-related penalties under section 6662(a) on petitioner's Federal income tax (tax):

                                         Accuracy-Related
  Year    Deficiency   Addition to Tax       Penalty

  1995     $12,112          $0.00           $2,308.60
  1996...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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