Rodriguez v. Comm'r
United States Tax Court
1Opinion of the Court
ROBERT RODRIGUEZ, 1 Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rodriguez v. Comm'r
Nos. 17099-07, 20488-07
United States Tax Court
T.C. Memo 2009-92; 2009 Tax Ct. Memo LEXIS 93; 97 T.C.M. (CCH) 1482;
April 30, 2009, Filed
Robert Rodriguez, Pro se.
Heather D. Horton, for respondent.
Halpern, James S.
JAMES S. HALPERN
MEMORANDUM OPINION
HALPERN, Judge: By notices of deficiency respondent determined deficiencies in, and additions to, petitioner's Federal income tax for his taxable (calendar) years 2004 and 2005 as follows:
*3*Additions to Tax
Year
Deficiency
Sec. 6651(a)(1)
Sec. 6651(a)(2) n1
Sec.…
2Cases cited12 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Glenn Crain v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
- William H. And Avilda L. Edwards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
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