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FAMBROUGH v. COMMISSIONER

Docket No. 23526-87.

58 T.C.M. 1541 (1990)

T.C. Memo. 1990-104

Joe Fambrough v. Commissioner.

United States Tax Court.

Filed February 28, 1990.

Attorney(s) appearing for the Case

Joe Fambrough, pro se, Michael P. Mears (on brief), and Thomas A. Crear (on brief), for petitioner. Steven J. Sibley, for the respondent.

Memorandum Findings of Fact and Opinion

WILLIAMS, Judge:

The Commissioner determined deficiencies in, and additions to, petitioner's Federal income tax as follows:

  Year                        Deficiency   66511  6653(a)  6653(a)(1)  6653(a)(2)    6654

  1978 ...................    $ 303,032   $ 75,758     $15,152      ___         ___     $  9,674
  1979 ........

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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