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WILSON v. COMMISSIONER

Docket No. 16382-99.

82 T.C.M. 899 (2001)

T.C. Memo. 2001-301

Gary Wilson v. Commissioner.

United States Tax Court.

Filed November 14, 2001.

Attorney(s) appearing for the Case

Alan D. Irwin, for the petitioner. Angelique M. Neal, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

BEGHE, Judge:

Respondent determined the following deficiencies, late-filing addition, and accuracy-related penalties with respect to petitioner's Federal income tax:

                                                       Accuracy-related
                                      Addition to Tax      Penalty
  Year                   Deficiency   Sec. 6651(a)(1)   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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