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GARNER v. COMMISSIONER

Docket No. 11223-92.

71 T.C.M. 1953 (1996)

T.C. Memo. 1996-37

Robert Michael Garner v. Commissioner.

United States Tax Court.

Filed January 30, 1996.

Attorney(s) appearing for the Case

Robert M. Garner, pro se. Diane D. Helfott, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

Robert M. Garner petitioned the Court to redetermine respondent's determinations of additions to his 1982 Federal income tax. Respondent determined that petitioner was liable for a $487 addition to tax for negligence under section 6653(a)(1) and a $2,924 addition to tax for valuation overstatement under section 6659(a). Respondent also determined that...

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