Joseph v. Commissioner

EUGENE C. JOSEPH, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Joseph v. Commissioner

Tax Ct. Dkt. No. 7574-95

United States Tax Court

T.C. Memo 1997-447; 1997 Tax Ct. Memo LEXIS 526; 74 T.C.M. (CCH) 804;

September 30, 1997, Filed

John T. Lortie, for respondent.

Eugene C. Joseph, Sr., pro se.

PARR, JUDGE.

PARR

MEMORANDUM OPINION

PARR, JUDGE: Respondent determined a deficiency in, and additions to, the income taxes of petitioner as follows:

Additions to Tax ________________ Year Deficiency Sec. 6651 Sec. 6654 ____ __________ _________ _________ 1986 $13,147 $3,287 $635

Unless otherwise…