MARTIN v. COMMISSIONER

Memorandum Findings of Fact and Opinion

WELLS, Judge:

Respondent determined deficiencies in and additions to petitioner's Federal income tax as follows (all section references are to the Internal Revenue Code of 1954, as amended and in effect during the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure):

                                                             Additions To Tax Under Sections<...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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