WINSLOW v. COMMISSIONER

Docket No. 18177-11.

139 T.C. 270 (2012)

ARNOLD BRUCE WINSLOW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed September 25, 2012.


Attorney(s) appearing for the Case

Arnold Bruce Winslow, pro se.

Mayer Y. Silber and Robert M. Romashko , for respondent.


HALPERN, Judge:

By notices of deficiency dated May 9, 2011 (notices), respondent determined deficiencies in, and additions to, petitioner's 2005 and 2006 Federal income tax as follows:1

                                Additions to tax
Year     Deficiency     Sec. 6651(a)(1)     Sec. 6651(a)(2)

2005     $2,706              $479         ...

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