Connors v. Comm'r

CLIFF CONNORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Connors v. Comm'r

No. 15063-05

United States Tax Court

T.C. Memo 2006-239; 2006 Tax Ct. Memo LEXIS 243; 92 T.C.M. (CCH) 404;

November 7, 2006, Filed

William S. Neal, for petitioner.

Theresa G. McQueeney, for respondent.

Cohen, Mary Ann

MARY ANN COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge: Respondent determined a deficiency of $ 80,269 in petitioner's Federal income tax and additions to tax of $ 18,061, $ 9,632, and $ 2,684 under sections 6651(a)(1) and (2) and 6654, respectively, for 2002. Respondent conceded the…