T.C. Memo. 2005-108
UNITED STATES TAX COURT
THOMAS GREENDYK, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10185-03. Filed May 12, 2005.
P failed to file a Federal income tax return for the
2000 year. R subsequently determined a deficiency and
additions to tax, which P then contested primarily on the
basis of inapplicability of the filing requirement.
Held: P is liable for the deficiency determined by R
and for additions to tax under secs. 6651(a)(1) and 6654,
I.R.C.
Philip A. Putman, for petitioner.
Jonae A. Harrison, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WHERRY, Judge: Respondent determined a Federal income tax
deficiency for petitioner’s 2000 taxable year in the amount of
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