COLUMBUS v. COMMISSIONER

MEMORANDUM FINDINGS OF FACT AND OPINION

WHALEN, Judge:

Petitioner did not file a return for any of the years in issue. Based upon information reported to the Internal Revenue Service, respondent computed petitioner's tax and determined the following deficiencies in and additions to petitioner's income tax:

                                                                Additions to Tax
Year                                     ...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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