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SUTHERLAND v. COMMISSIONER

Docket No. 28916-88.

58 T.C.M. 1177 (1990)

T.C. Memo. 1990-19

John A. Sutherland, Jr. v. Commissioner.

United States Tax Court.

Filed January 11, 1990.

Attorney(s) appearing for the Case

John A. Sutherland, Jr., pro se. Terri A. Merriam, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency in and additions to petitioner's 1984 Federal income tax as follows:

                                                            Additions to Tax, Sections                     
       Deficiency                          6651(a)(1)      6653(a)(1)    6653(a)(2)     6654(a)

       $10,070.00 ......................

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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