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PRICE v. COMMISSIONER

Docket No. 23802-93.

71 T.C.M. 2884 (1996)

T.C. Memo. 1996-204

James Alan Price v. Commissioner.

United States Tax Court.

Filed April 29, 1996.

Attorney(s) appearing for the Case

Tristan P. Junius, Omaha, Neb., for the petitioner. Loren B. Mark, the for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

In the notice of deficiency, respondent determined that petitioner is liable for additions to tax as follows:

                                                        Additions to Tax
                                 --------------------------------------------------------------
                                   Sec.         Sec.           Sec.            
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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