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GALLAGHER v. COMMISSIONER

Docket No. 320-94.

69 T.C.M. 1791 (1995)

T.C. Memo. 1995-50

Richard Lommel Atkinson Gallagher v. Commissioner.

United States Tax Court.

Filed January 31, 1995.

Attorney(s) appearing for the Case

Richard Lommel Atkinson Gallagher, pro se. Thomas M. Rath, for the respondent.

Memorandum Opinion

WHALEN, Judge:

This case is before the Court to decide respondent's Motion for Summary Judgment, filed September 12, 1994. At issue in the case is a notice of deficiency in which respondent determined the following deficiencies in, and additions to, petitioner's Federal income tax:

                                    Additions to Tax
                               ---------------------------
Year           ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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