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MatrixInfoSys TRUST v. COMMISSIONER

Docket Nos. 8897-99, 15974-99.

81 T.C.M. 1726 (2001)

T.C. Memo. 2001-133

MatrixInfoSys Trust, Andy Hromiko, Trustee v. Commissioner. Andy Hromiko v. Commissioner.

United States Tax Court.

Filed June 7, 2001.

Attorney(s) appearing for the Case

Andy Hromiko (a trustee), for the petitioner in Docket No. 8897-99.

Andy Hromiko, pro se in Docket No. 15974-99.

Jeremy L. McPherson, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge:

In these consolidated cases, respondent determined the following deficiencies in, additions to, and penalties on petitioners' Federal income taxes:

                                              Additions to Tax           Penalty
                                        __________________________       ___________
     Petitioner     Year   Deficiency ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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