T.C. Memo. 2001-58 UNITED STATES TAX COURT RONALD A. MASON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3632-00. Filed March 9, 2001. Dennis C. Becker, for petitioner. Timothy S. Sinnott, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CHIECHI, Judge: Respondent determined the following defi- ciency in, and additions under sections 6651(a)(1) and (2) and 6654(a)1 to, petitioner’s Federal income tax (tax): 1All section references are to the Internal Revenue Code in effect for the year at issue. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
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