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SIMMONS v. COMMISSIONER

Docket No. 6857-94.

73 T.C.M. 3018 (1997)

T.C. Memo. 1997-269

Terry Alan Simmons v. Commissioner.

United States Tax Court.

Filed June 16, 1997.

Attorney(s) appearing for the Case

Terry Alan Simmons, pro se. Cynthia J. Olson, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes and additions to tax as follows:

                                     Addition to Tax
Year                    Deficiency    Sec. 6651(f)

1990 ................     $5,850         $3,304
1991 ................      6,197          4,300
1992 ................      6,640          3,551

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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