T.C. Memo. 2001-222
UNITED STATES TAX COURT
JOHN S. FAGAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 820-98. Filed August 14, 2001.
Dan S. Maccabee, for petitioner.
David R. Jojola and Angelique Neal, for respondent.
MEMORANDUM OPINION
PAJAK, Special Trial Judge: This matter is before the Court
on respondent’s motion for partial summary judgment.
For the year 1987, respondent determined a deficiency in
petitioner's Federal income tax in the amount of $370,360 and
additions to tax under section 6653(b)(1)(A) in the amount of
$277,770, under section 6653(b)(1)(B) in an amount to be
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