T.C. Memo. 1998-80 UNITED STATES TAX COURT THOMAS J. SPIELBAUER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13903-96. Filed February 25, 1998. Thomas J. Spielbauer, pro se. G. Michelle Ferreira, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined a $6,371 deficiency in petitioner's 1992 Federal income tax, an addition to tax of $4,972 for failure to file a timely return, and an accuracy- related penalty of $1,274.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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