Joseph John Martella - Page 1

                                 T.C. Memo. 2005-216                                  

                               UNITED STATES TAX COURT                                

                         JOSEPH JOHN MARTELLA, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 7504-04.              Filed September 19, 2005.             

                    P failed to file Federal income tax returns for                   
               the 1998 and 2001 years.  R determined deficiencies and                
               additions to tax, which P contested primarily on the                   
               basis of inapplicability of the filing requirement and                 
               tax protester arguments.                                               
                    Held:  P is liable for deficiencies in his income                 
               taxes and additions to tax under secs. 6651(a)(1) and                  
               6654, I.R.C., for 1998 and 2001.                                       

               Joseph John Martella, pro se.                                          
               Fred E. Green, Jr., for respondent.                                    

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               WHERRY, Judge:  For petitioner’s 1998 taxable year,                    
          respondent determined a Federal income tax deficiency in the                

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