T.C. Memo. 1998-447
UNITED STATES TAX COURT
PATRICK E. CATALANO, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10069-96. Filed December 23, 1998.
Patrick E. Catalano, pro se.
Margaret Rigg, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GALE, Judge: Respondent determined deficiencies and
accuracy-related penalties in petitioner's Federal income taxes
as follows:
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