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JONES v. COMMISSIONER

Docket No. 32841-84.

61 T.C.M. 1721 (1991)

T.C. Memo. 1991-28

Jesse Jones, a/k/a Quincy Thomas Simpson, a/k/a Jack Simpson, a/k/a Jesse Napchin v. Commissioner.

United States Tax Court.

Filed January 24, 1991.

Attorney(s) appearing for the Case

Jesse Jones, Jr., pro se. Leroy D. Boyer and Cathleen A. Jones, for the respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent determined a deficiency in petitioner's 1983 Federal income tax in the amount of $1,819,310.95, and additions to tax as follows:

Sec. 6651(a)(1)1   Sec. 6653(a)(1)   Sec. 6653(a)(2)    Sec. 6654
---------------    ---------------   ---------------   ----------
  $454,827.75        $90,965.55             *          $111...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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