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BOER v. COMMISSIONER

Docket No. 11047-94.

71 T.C.M. 2730 (1996)

T.C. Memo. 1996-174

Harm De Boer v. Commissioner.

United States Tax Court.

Filed April 10, 1996.

Attorney(s) appearing for the Case

Harm De Boer, pro se. James R. Robb, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

BEGHE, Judge:

Respondent determined deficiencies in petitioner's 1990 and 1991 Federal income taxes of $5,263 and $6,322, respectively, and negligence penalties under section 6662 of $1,053 and $1,264, respectively.1 The deficiencies arose from respondent's disallowance of net operating loss carryovers and Schedule C deductions claimed by petitioner in connection with his drill rig activities...

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