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MAXON v. COMMISSIONER

Docket No. 21610-92.

68 T.C.M. 878 (1994)

T.C. Memo. 1994-494

Andrew H. Maxon v. Commissioner.

United States Tax Court.

Filed October 6, 1994.

Attorney(s) appearing for the Case

Alice Ann Fitzpatrick, for the petitioner. Elise Frost Alair, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined deficiencies and additions to tax as follows:

                                                     Additions to Tax
                    ------------------------------------------------------------------------------
Year   Deficiency   Sec. 6651(a)(1)   Sec. 6653(a)(1)(A)1      Sec. 6653(a)(1)(B)
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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