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THOMAS v. COMMISSIONER

Docket No. 31107-87.

60 T.C.M. 157 (1990)

T.C. Memo. 1990-365

Theodore Thomas v. Commissioner.

United States Tax Court.

Filed July 18, 1990.

Attorney(s) appearing for the Case

Theodore Thomas, pro se. Patricia H. Delzotti, for the respondent.

Memorandum Findings of Fact and Opinion

JACOBS, Judge:

Respondent determined deficiencies in and additions to petitioner's Federal income taxes as follows:

                                                           Additional Tax
                                            Sec.           Sec.        Sec.      Sec.
Year                        Deficiency   6653(b)(1)1<...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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