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CROW v. COMMISSIONER

Docket No. 32439-83.

85 T.C. 376 (1985)

TEDD N. CROW, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 26, 1985.

Attorney(s) appearing for the Case

Donald F. Wood, for the petitioner.

Sheri A. Wilcox, for the respondent.

OPINION

COHEN, Judge:

This case is before the Court on petitioner's motion for summary judgment under Rule 121, Tax Court Rules of Practice and Procedure. Respondent determined the following deficiencies in and additions to petitioner's Federal income taxes:

                                             Additions to tax
                    -------------------------------------------------------------------
Year   Deficiency...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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