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MACCRACKEN v. COMMISSIONER

Docket No. 633-87.

66 T.C.M. 455 (1993)

T.C. Memo. 1993-376

Avery C. MacCracken v. Commissioner.

United States Tax Court.

Filed August 23, 1993.

Attorney(s) appearing for the Case

Richard J. Nolan, for the petitioner. William R. Davis Jr., for the respondent.

Memorandum Findings of Fact and Opinion

JACOBS, Judge:

Respondent determined a deficiency in petitioner's Federal income tax, and additions to tax, for 1985 as follows:


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

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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