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LOPEZ v. COMMISSIONER

Docket No. 174-00.

82 T.C.M. 405 (2001)

T.C. Memo. 2001-211

Gabriel Lopez v. Commissioner.

United States Tax Court.

Filed August 9, 2001.

Attorney(s) appearing for the Case

J. Richard Johnston, for the petitioner. H. Clifton Bonney, Jr. and Paul R. Zamolo, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge:

Respondent determined the following additions to and penalties on petitioner's Federal income taxes:

                                                         Additions to Tax                       Penalty
                                              Sec.     Sec....

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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