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HERNANDEZ v. COMMISSIONER

Docket No. 17244-96.

75 T.C.M. 1714 (1998)

T.C. Memo. 1998-46

John R. Hernandez v. Commissioner.

United States Tax Court.

Filed February 5, 1998.

Attorney(s) appearing for the Case

John R. Hernandez, pro se. Charles Baer, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

BEGHE, Judge:

Respondent determined the following deficiencies and accuracy-related penalties in petitioner's Federal income tax:

                              Accuracy-Related Penalty
Year             Deficiency          Sec. 6662

1990 .........     $ 7,680            $1,536
1991 .........       7,139             1,428
1992 .........      12,209             2,442

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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