Glen B. Silver - Page 1

                                 T.C. Memo. 2005-281                                  


                               UNITED STATES TAX COURT                                


                            GLEN B. SILVER, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 15740-04.              Filed December 5, 2005.              


               Glen B. Silver, pro se.                                                
               Kevin M. Murphy, for respondent.                                       


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COHEN, Judge:  Respondent determined deficiencies of                   
          $34,578.07 and $34,855 in petitioner’s Federal income taxes for             
          2001 and 2002, respectively.  Respondent also determined that               
          petitioner was liable for additions to tax of $3,344.45 and                 
          $1,666.11 under section 6651 and $426.25 and $217.06 under                  
          section 6654 for those years, respectively.  Because petitioner             





Page:   1  2  3  4  5  6  7  Next

Last modified: May 25, 2011