T.C. Memo. 1999-171
UNITED STATES TAX COURT
STEVEN H. TOUSHIN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21724-92. Filed May 20, 1999.
Angelo Ruggiero and Michael R. Esposito, for petitioner.
Luanne S. DiMauro and Donna C. Hansberry, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined the following
deficiencies in and additions to petitioner's Federal income
taxes:
Additions to Tax
Year Deficiency Sec. 6653(b) Sec. 6653(b)(2) Sec. 6661
1980 $25,265 $16,983 $0 $0
1981 34,220 25,018 0 0
1982 21,196 10,598 1 5,299
1 50 percent of the statutory interest on $21,196.
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