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STUSSY v. COMMISSIONER

Docket No. 17423-95.

73 T.C.M. 3194 (1997)

T.C. Memo. 1997-293

Dieter Stussy v. Commissioner.

United States Tax Court.

Filed June 26, 1997.

Attorney(s) appearing for the Case

Dieter Stussy, pro se. Daniel M. Whitley, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

Dieter Stussy petitioned the Court to redetermine respondent's determinations concerning his 1992 through 1994 taxable years. Respondent determined the following income tax deficiencies and penalties for those years:

Year                     Deficiency   Penalty Sec. 6662(a)

1992 .................     $8,316            $1,663
1993 .................      8,014      ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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