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STATLIN v. COMMISSIONER

Docket No. 28089-86.

57 T.C.M. 353 (1989)

T.C. Memo. 1989-223

Hyman Statlin v. Commissioner.

United States Tax Court.

Filed May 10, 1989.

Attorney(s) appearing for the Case

Hyman Statlin, pro se. David W. Sorensen, for the respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent, in an April 8, 1986, statutory notice of deficiency, determined that petitioner was liable for deficiencies and additions to income tax as follows:

                              Addition to Tax
Year             Income Tax   Section 6653(b)1

1978 .........   $23,237.53      $11,618.77
1979 .........    50,832.81    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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