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SIMS v. COMMISSIONER

Docket No. 14600-95.

73 T.C.M. 2673 (1997)

T.C. Memo. 1997-197

Gregory Harris Sims v. Commissioner.

United States Tax Court.

Filed April 29, 1997.

Attorney(s) appearing for the Case

Gregory Harris Sims, pro se. Daniel M. Whitley, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

Gregory Harris Sims petitions the Court to redetermine respondent's determination of a $14,506 deficiency in his 1989 Federal income tax, a $3,764 addition thereto under section 6651(a)(1), and a $2,871 penalty under section 6662(a).

We must decide the following issues with respect to 1989:

1. Whether petitioner failed to report $66,851 of wages paid to him by his wholly owned corporation...

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