United States Tax Court July 19, 2005, No. 7178-03 (Lange v. Comm'r)

T.C. Memo. 2005-176

UNITED STATES TAX COURT

HAROLD A. LANGE, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 7178-03. Filed July 19, 2005.

Harold A. Lange, pro se.

Beth A. Nunnink, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GALE, Judge: Respondent determined a deficiency of $8,301

and additions to tax of $2,075.25 and $443.