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ACEVEDO v. COMMISSIONER

Docket Nos. 4414-92, 4740-92, 18326-92.

66 T.C.M. 175 (1993)

T.C. Memo. 1993-321

Ray D. Acevedo v. Commissioner.

United States Tax Court.

Filed July 20, 1993.

Attorney(s) appearing for the Case

Ray D. Acevedo, pro se. Lewis J. Abrahams and Amy E. Gross (specially recognized), for the respondent.

Memorandum Opinion

POWELL, Special Trial Judge:

These consolidated cases were heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1

By separate notices of deficiency dated November 25, 1991, December 9, 1991, and June 8, 1992, respondent determined deficiencies and additions to tax as follows:

                                                               Additions to Tax
           ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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