T.C. Memo. 2005-212
UNITED STATES TAX COURT
CHAY R. STEWART, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10829-04. Filed September 12, 2005.
Chay R. Stewart, pro se.
Lorraine D. Masano and Francis C. Mucciolo, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined deficiencies in
petitioner’s income tax of $53,524 for 2000 and $81,458 for 2001
and that petitioner is liable for additions to tax for failure to
file under section 6651(a)(1) of $13,381 for 2000 and $20,364.50
for 2001 and for failure to pay estimated tax under section 6654
of $2,858.96 for 2000 and $3,255.36 for 2001.
The issues for decision are:
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Last modified: May 25, 2011