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SEGUNA v. COMMISSIONER

Docket No. 33915-87.

58 T.C.M. 1233 (1990)

T.C. Memo. 1990-29

Edward J. Seguna v. Commissioner.

United States Tax Court.

Filed January 17, 1990.

Attorney(s) appearing for the Case

Edward J. Seguna, pro se. Howard P. Levine and Randall B. Pooler, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined a deficiency in and additions to petitioner's Federal income tax for 1983 as follows:

                        Additions to Tax
                -------------------------------
                     Sec.              Sec.
  Deficiency    6653(a)(1)1    6653...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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