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CAMPBELL v. COMMISSIONER

Docket No. 8677-97.

81 T.C.M. 1241 (2001)

T.C. Memo. 2001-51

Joseph B. Campbell v. Commissioner.

United States Tax Court.

Filed February 28, 2001.

Attorney(s) appearing for the Case

Lawrence H. Crosby, for the petitioner.

Jonathan R. Decatorsmith and Tracy Anagnost Martinez, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

MARVEL, Judge:

Respondent determined the following deficiencies and additions to tax with respect to petitioner's Federal income taxes:1

                                 Additions to Tax

                                  Sec.      Sec.
  Year            Deficiency   6651(a)(1)  6654(a)

  1990 ......

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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