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GARCIA v. COMMISSIONER

Docket No. 10482-86.

56 T.C.M. 1457 (1989)

T.C. Memo. 1989-106

John A. Garcia v. Commissioner.

United States Tax Court.

Filed March 16, 1989.

Attorney(s) appearing for the Case

John A. Garcia, pro se. James W. Lessis, for the respondent.

Memorandum Findings of Fact and Opinion

PARR, Judge:

Respondent determined deficiencies in and additions to petitioner's Federal income tax in his notice of deficiency dated January 27, 1986 as follows:

                                                 Additions to Tax Under Sections1
       Year              Deficiency        6653(b)    6653(b)(1)    6653(b)(2)      6661...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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