BRUNNER v. COMMISSIONER

Docket No. 5133-03.

88 T.C.M. 136 (2004)

T.C. Memo. 2004-187

Brian Timothy Brunner v. Commissioner.

United States Tax Court.

August 24, 2004.


Attorney(s) appearing for the Case

Brian Timothy Brunner, pro se.

Kathleen K. Raup, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

WHERRY, Judge:

Respondent determined a Federal income tax deficiency for petitioner's 1997 taxable year in the amount of $13,504 and additions to tax pursuant to section 6651(a)(1) and (2) of $2,506.27 and $2,784.75, respectively, and pursuant to section 6654 of $585.91.1 After concessions,2 the issues for decision are:

(1) Whether petitioner is liable...

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