T.C. Memo. 2000-162
UNITED STATES TAX COURT
ANGELO F. DEJOY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10893-98. Filed May 18, 2000.
Angelo F. DeJoy, pro se.
Thomas J. Kerrigan, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined deficiencies in
petitioner's Federal income taxes, additions to tax, and
accuracy-related penalties as follows:
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