Ruggeri v. Comm'r

THOMAS P. RUGGERI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Ruggeri v. Comm'r

No. 6340-06

United States Tax Court

T.C. Memo 2008-300; 2008 Tax Ct. Memo LEXIS 298; 96 T.C.M. (CCH) 511;

December 30, 2008, Filed

Thomas P. Ruggeri, Pro se.

James H. Harris, Jr., for respondent.

Gale, Joseph H.

JOSEPH H. GALE

MEMORANDUM FINDINGS OF FACT AND OPINION

GALE, Judge: Respondent determined a deficiency in petitioner's 2002 Federal income tax of $ 57,558 and additions to tax under section 6651(a)(1) of $ 12,951, under section 6651(a)(2) of $ 8,921, and under section 6654 of $ 1,923.

Unless otherwise…