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OMNITEC CORPORATION v. COMMISSIONER

Docket No. 10271-03.

92 T.C.M. 291 (2006)

T.C. Memo. 2006-202

Omnitec Corporation, an Administratively Dissolved Corporation, Leland V. Lammert, President, v. Commissioner.

United States Tax Court.

September 25, 2006.

Attorney(s) appearing for the Case

Leland V. Lammert (an officer), for petitioner;

James A. Kutten, for respondent.

MEMORANDUM OPINION

COUVILLION, Special Trial Judge:

Respondent determined deficiencies in petitioner's Federal income taxes for taxable years ending September 30, 1998 and 1999, of $10,976 and $4,984, respectively, and additions to tax under sections 6651(a)(1)1 and 6654 as follows:2

Taxable Year Ended     Sec. 6651(a)(1)     Sec. 6654

9/30/98                $2...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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