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HEIDIG v. COMMISSIONER

Docket No. 32072-85.

52 T.C.M. 360 (1986)

T.C. Memo. 1986-411

Gunter W. Heidig and Janis Heidig v. Commissioner.

United States Tax Court.

Filed September 3, 1986.

Attorney(s) appearing for the Case

Gunter W. Heidig, pro se. Wilton A. Baker, for the respondent.

Memorandum Opinion

NAMEROFF, Special Trial Judge:

This case was heard pursuant to the provisions of section 7456 and Rule 180.1

In this case respondent determined deficiencies and additions to tax as follows:


                                                           Additions to Tax
                                                       ---------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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