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DONAHUE v. COMMISSIONER

Docket No. 26472-89.

63 T.C.M. 1808 (1992)

T.C. Memo. 1992-28

Michael J. Donahue v. Commissioner.

United States Tax Court.

Filed January 13, 1992.

Attorney(s) appearing for the Case

Michael J. Donahue, pro se. Cheryl M.D. Rees, for the respondent.

Memorandum Opinion

GOLDBERG, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3).1

Respondent determined deficiencies in and additions to petitioner's Federal income tax for the years 1985 and 1986 as follows:

                                                   Additions to Tax
                        Sec.         Sec.         Sec.        ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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