Barbiero v. Commissioner

SALVATORE BARBIERO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Barbiero v. Commissioner

Docket No. 19105-90

United States Tax Court

T.C. Memo 1992-381; 1992 Tax Ct. Memo LEXIS 403; 64 T.C.M. (CCH) 59;

July 7, 1992, Filed

Decision will be entered pursuant to Rule 155.

For Salvatore Barbiero, pro se.

For Respondent: Clare Wallace.

RUWE

RUWE

MEMORANDUM FINDINGS OF FACT AND OPINION

RUWE, Judge: Respondent determined deficiencies and additions to tax in petitioner's Federal income taxes as follows:

Additions to Tax

Year

Deficiency

Sec. 6651(a)(1)

Sec. 6653(a)(1)

Sec. 6653(a)(2)

Sec. 6661

1985

$ 9,048

$…