T.C. Memo. 2000-49
UNITED STATES TAX COURT
THOMAS Y. WALLACE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18990-97. Filed February 11, 2000.
Thomas Y. Wallace, pro se.
Charles Pillitteri, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
THORNTON, Judge: Respondent determined deficiencies in and
additions to petitioner’s Federal income taxes as follows:
Additions to Tax
Sec. Sec. Sec. Sec.
Year Deficiency 6651(a)(1) 6651(f) 6653(a)(1) 6654
1988 $12,796 $3,199 -– $640 $823
1989 22,254 –- $16,691 –- 1,505
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