T.C. Memo. 2006-154
UNITED STATES TAX COURT
PATRICK J. MCGOWAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 24699-04. Filed July 27, 2006.
Patrick J. McGowan, pro se.
Michael A. Pesavento, for respondent.
MEMORANDUM OPINION
WELLS, Judge: Respondent determined deficiencies in income
tax and additions to tax pursuant to sections 6651(a)(1) and 6654
for petitioner’s taxable years 1997 and 2002 as follows:
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