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FRICK v. COMMISSIONER

Docket No. 6760-85, 28129-86.

56 T.C.M. 1368 (1989)

T.C. Memo. 1989-86

C. Frederick and Patricia B. Frick v. Commissioner.

United States Tax Court.

Filed February 28, 1989.

Attorney(s) appearing for the Case

C. Frederick Frick, pro se. James M. Klein, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined income and excise tax deficiencies, as well as additions to tax with respect to the above petitioners as follows:

                         Docket No. 6760-85

  Year                                    Deficiency, Sec. 4972(a)1 Excise Tax

  1980.........

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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