T.C. Memo. 2006-52
UNITED STATES TAX COURT
DAVID H. SAXON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17981-05. Filed March 23, 2006.
David H. Saxon, pro se.
James L. May, Jr., for respondent.
MEMORANDUM OPINION
JACOBS, Judge: Respondent determined a $130,095.30
deficiency in petitioner’s 2003 Federal income tax, a $29,271.44
addition to tax under section 6651(a)(1), a $7,155.24 addition to
tax under section 6651(a)(2), and a $3,356.85 addition to tax
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