James C. Blanning, Jr., (2004)

Extract

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James C. Blanning, Jr., (2004)

T.C. Memo. 2004-201

UNITED STATES TAX COURT JAMES C. BLANNING, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16309-98. Filed September 1, 2004.

James C. Blanning, Jr., pro se. Michael W. Lloyd, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION GERBER, Chief Judge: Respondent determined Federal income tax deficiencies of $24,664 and $6,801 for petitioner's 1992 and 1993 tax years, respectively. Included in the deficiencies are self-employment tax determinations of $8,907 and $3,880 for 1992 and 1993, respectively. Finally, respondent determined that petitioner was liable for additions to taxes for 1992 and 1993 under section 6651(a).1

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