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HAMAOUI v. COMMISSIONER

Docket No. 37709-87.

62 T.C.M. 569 (1991)

T.C. Memo. 1991-411

Michel R. and Gunilla M. Hamaoui v. Commissioner.

United States Tax Court.

Filed August 21, 1991.

Attorney(s) appearing for the Case

Michel R. Hamaoui, pro se. Michael Fernandez-Melone, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

By statutory notice of deficiency dated August 31, 1987, respondent determined deficiencies in and additions to petitioners' Federal income tax as follows:


                                                                   Additions to Tax1
Year                                      Deficiency...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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