CHARFOOS v. COMMISSIONER

Docket No. 14056-88.

62 T.C.M. 32 (1991)

T.C. Memo. 1991-292

Lawrence S. Charfoos v. Commissioner.

United States Tax Court.

Filed July 2, 1991.


Attorney(s) appearing for the Case

John B. Curcio, 805 Michigan National Tower, Lansing, Mich., for the petitioner. Margaret A. Satko and Eric M. Nemeth, for the respondent.


Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

By statutory notice of deficiency, dated March 22, 1988, respondent determined deficiencies in, and additions to, petitioner's Federal income tax as follows:

                                       Additions to Tax
                       ------------------------------------------------
Taxable                  Section    Section      Section      Section...

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