Johnston v. Commissioner , 2000 U.S. Tax Ct. LEXIS 94 ( 2000 )

KEVIN R. JOHNSTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Johnston v. Commissioner

Docket No. 18619-99

United States Tax Court

2000 U.S. Tax Ct. LEXIS 94;

November 17, 2000, Entered

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">*94 Maurice B. Foley, Judge.

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FOLEY

DECISION

Pursuant to the determination of this Court as set forth in its bench opinion rendered October 19, 2000, it is

ORDERED AND DECIDED that petitioner is liable for deficiencies in Federal income tax and additions to the tax for the taxable years as follows:

		Additions to tax
Year	Deficiency	Sec. 6651 (a)(1)	Sec. 6654
1990	$ 22,387.00	$ 5,596.75	$ 1,465.72
1991	78,346.00	19,586.50	4,477.54
1992	43,315.00	10,828.75	1,899.18
1994	44,747.00	11,186.75	2,322.02
1995	61,228.00	15,307.00	3,319.94

It is further

ORDERED that respondent's oral motion to impose a penalty under section 6673 is denied.