O'Hagan v. Commissioner

JAMES H. O'HAGAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

O'Hagan v. Commissioner

Docket No. 20242-92.

United States Tax Court

T.C. Memo 1995-409; 1995 Tax Ct. Memo LEXIS 406; 70 T.C.M. (CCH) 498;

August 22, 1995, Filed

Decision will be entered under Rule 155.

James H. O'Hagan, pro se.

John C. Schmittdiel, for respondent.

SCOTT, Judge

SCOTT

MEMORANDUM OPINION

SCOTT, Judge: Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1989 in the amount of $ 436,057, and an addition to tax under section 6651(a) 1 in the amount of $ 113,836.

Respondent has…