T.C. Memo. 2004-247 UNITED STATES TAX COURT RAY E. MASON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14102-02. Filed October 28, 2004. Kevin D. Watley and B. David Sisson, for petitioner. William F. Castor, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION KROUPA, Judge: Respondent determined a deficiency of $3,2191 in petitioner’s Federal income tax for 1995 and determined that petitioner was liable for the addition to tax of 1All dollar amounts are rounded to the nearest dollar.Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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