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BROOKE v. COMMISSIONER

Docket No. 15401-97.

79 T.C.M. 2206 (2000)

T.C. Memo. 2000-194

Ronald M. Brooke v. Commissioner.

United States Tax Court.

Filed June 28, 2000.

Attorney(s) appearing for the Case

Ronald M. Brooke, pro se. Stephen R. Takeuchi and Robert S. Bloink, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge.

Respondent determined a deficiency in petitioner's 1992 Federal income tax of $12,186, a penalty pursuant to section 6662(a)1 of $2,437.20, and a late-filing addition pursuant to section 6651(a)(1) of $3,046.50. The primary issues for our consideration are whether petitioner is subject to the alternative minimum tax (AMT), and whether he was negligent when he failed to calculate...

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