T.C. Memo. 2002-102
UNITED STATES TAX COURT
WILLIAM A. WHEELIS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4033-01. Filed April 16, 2002.
William A. Wheelis, pro se.
Rachael J. Zepeda, for respondent.
MEMORANDUM OPINION
COHEN, Judge: Respondent determined deficiencies of
$20,000.60 and $15,230 in petitioner’s Federal income taxes for
1995 and 1996, respectively. Respondent also determined
additions to tax for failure to file tax returns under section
6651 and for failure to pay estimated taxes under section 6654(a)
for both years. The only bona fide issue for decision is whether
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