T.C. Memo. 2003-259 UNITED STATES TAX COURT STEPHEN P. ARNOLD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12911-01. Filed September 4, 2003. Stephen P. Arnold, pro se. Martha J. Weber, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LARO, Judge: Petitioner petitioned the Court to redetermine respondent’s determination of a $47,036 deficiency in his 1998 Federal income tax and additions thereto of $10,279, $2,970, and $2,067 under sections 6651(a)(1) and (2) and 6654(a),Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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