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.
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