T.C. Memo. 2007-236
UNITED STATES TAX COURT
MICHAEL C. DODGE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18365-05. Filed August 20, 2007.
Michael C. Dodge, pro se.
Bruce K. Meneely, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined a deficiency of
$18,931 and additions to tax pursuant to sections 6651(a)(1),1
6651(a)(2), and 6654(a) of $4,259.47, $2,366.37, and $632.58,
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
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Last modified: November 10, 2007