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TIETIG v. COMMISSIONER

Docket No. 5884-98.

82 T.C.M. 304 (2001)

T.C. Memo. 2001-190

Edward C. Tietig v. Commissioner.

United States Tax Court.

Filed July 25, 2001.

Attorney(s) appearing for the Case

Edward C. Tietig, pro se. Michael D. Zima, for the respondent.

MEMORANDUM OPINION

RUWE, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes, accuracy-related penalties, and additions to tax as follows:

                                                         Penalty      Addition to Tax
Year                                      Deficiency   Sec. 6662(c)   Sec. 6651(a)(1)

1990 ..................................     $45,519       $9,104...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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