Domingo A. Lopez - Page 1
















                                       T.C. Memo. 2001-278                                             


                                     UNITED STATES TAX COURT                                           


                                DOMINGO A. LOPEZ, Petitioner v.                                        
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 17068-99.           Filed October 10, 2001.                               

                  Denis M. McDevitt, for petitioners.                                                  
                  Rodney J. Bartlett, for respondent.                                                  


                                        MEMORANDUM OPINION                                             

                  COUVILLION, Special Trial Judge: Respondent determined that                          
            petitioner was liable for the following additions to tax for the                           
            years 1982 and 1983:1                                                                      


                  1     Unless otherwise indicated, all section references are                         
            to the Internal Revenue Code in effect for the years at issue,                             
            and all Rule references are to the Tax Court Rules of Practice                             
            and Procedure.                                                                             






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