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FITZPATRICK v. COMMISSIONER

Docket No. 9269-94.

73 T.C.M. 2479 (1997)

T.C. Memo. 1997-158

Michael J. Fitzpatrick v. Commissioner.

United States Tax Court.

Filed March 31, 1997.

Attorney(s) appearing for the Case

Michael J. Fitzpatrick, pro se. Patrick E. Whelan and Daniel K. O'Brien, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

Michael J. Fitzpatrick petitioned the Court to redetermine the following determinations of deficiencies and additions to tax:

                                                                Additions to Tax
                                                     --------------------------------------
Year                                    Deficiency    Sec.     ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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