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MASSEY v. COMMISSIONER

Docket No. 1088-90.

61 T.C.M. 1874 (1991)

T.C. Memo. 1991-53

Wayne and Lissie E. Massey v. Commissioner.

United States Tax Court.

Filed February 11, 1991.

Attorney(s) appearing for the Case

Wayne Massey, pro se. Amy Dyar Seals, for the respondent.

Memorandum Opinion

DAWSON, Judge:

This case is before the Court on respondent's motion for summary judgment under Rule 121.1

In a notice of deficiency dated November 17, 1989, respondent determined deficiencies in and additions to petitioners' joint Federal income taxes as follows:

                                                                Additions to Tax
                                    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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