Schiff v. Commissioner

IRWIN A. SCHIFF, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Schiff v. Commissioner

Docket No. 33278-86

United States Tax Court

T.C. Memo 1992-183; 1992 Tax Ct. Memo LEXIS 216; 63 T.C.M. (CCH) 2572;

March 16, 1992, Filed

Decision will be entered for respondent and an appropriate order imposing a penalty under section 6673 will be entered.

Irwin A. Schiff, pro se.

Joseph F. Long, for respondent.

CLAPP

CLAPP

MEMORANDUM FINDINGS OF FACT AND OPINION

CLAPP, Judge: Respondent determined the following deficiency in and additions to petitioner's Federal income tax for 1979:

Additions to Tax

Deficienc…