Joel Rappaport - Page 1

                                 T.C. Memo. 2006-87                                   


                               UNITED STATES TAX COURT                                


                            JOEL RAPPAPORT, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 10777-04.            Filed April 25, 2006.                  


               Martin A. Stoll, for petitioner.                                       
               Willie Fortenberry, Jr., for respondent.                               


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COLVIN, Judge:  Respondent determined a deficiency of                  
          $47,650 in petitioner’s Federal income tax for 2001 and additions           
          to tax (1) for failure to file under section 6651(a)(1)1 in the             


               1  Section references are to the Internal Revenue Code as              
          amended.  Rule references are to the Tax Court Rules of Practice            
          and Procedure.                                                              





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