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GUINAN v. COMMISSIONER

Docket No. 18387-85.

61 T.C.M. 2507 (1991)

T.C. Memo. 1991-190

Michael J. Guinan v. Commissioner.

United States Tax Court.

Filed April 29, 1991.

Attorney(s) appearing for the Case

Michael J. Guinan, pro se. Steven Blanc and Steedly Young, for the respondent.

Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

By notice of deficiency dated March 15, 1985, respondent determined the following deficiencies in and additions to petitioner's Federal income tax:

                                                                       Additions to Tax
                                                       ------------------------------------------------
Year                              ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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