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SMITH v. COMMISSIONER

Docket No. 32821-83.

52 T.C.M. 632 (1986)

T.C. Memo. 1986-473

Fredrick R. Smith and Monica R. Smith v. Commissioner.

United States Tax Court.

Filed September 24, 1986.

Attorney(s) appearing for the Case

Fredrick R. Smith, pro se, Henderson, Nev. Jonathan J. Ono, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

In separate statutory notices, both dated August 26, 1983, respondent determined deficiencies in and additions to petitioners' income tax as follows:

                                                                      Additions to Tax
Petitioner                           Year      Deficiency    Section 6653(b)1  Section...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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