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KENNETH O. BUTLER v. COMMISSIONER

Docket No. 14118-97.

78 T.C.M. 246 (1999)

T.C. Memo. 1999-263

Kenneth O. and April C. Butler v. Commissioner.

United States Tax Court.

Filed August 5, 1999.

Attorney(s) appearing for the Case

Kenneth O. Butler, pro se.

James R. Robb and Joan S. Dennett, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge.

By separate notices of deficiency, respondent determined deficiencies in, and additions to, petitioners' Federal income taxes as follows:

        Kenneth O. Butler

                                      Addition to tax
                                      ---------------
Year                     Deficiency...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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