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BROWN v. COMMISSIONER

Docket No. 1168-93.

67 T.C.M. 2162 (1994)

T.C. Memo. 1994-58

Leroy Brown v. Commissioner.

United States Tax Court.

Filed February 14, 1994.

Attorney(s) appearing for the Case

George L. Bozzo, 150 E. Campbell Ave., Campbell, Calif., for the petitioner. Adam S. Korbas, for the respondent.

Memorandum Opinion

PARR, Judge:

Respondent determined the following additions to petitioner's Federal income tax:

                                                Additions to Tax
                         ---------------------------------------------------------
Year                     Sec. 6651   Sec. 6653(a)(1)   Sec. 6653(a)(2)   Sec. 6659

1982 .................    $344.34       $1,084.88    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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