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HART v. COMMISSIONER

Docket Nos. 10398-98, 16155-98.

79 T.C.M. 1619 (2000)

T.C. Memo. 2000-78

Philip Lewis Hart v. Commissioner.

United States Tax Court.

Filed March 7, 2000.

Attorney(s) appearing for the Case

Philip Lewis Hart, pro se. Julie L. Payne, for the respondent.

MEMORANDUM OPINION

PAJAK, Special Trial Judge:

Respondent determined deficiencies in petitioner's Federal income taxes, additions to taxes, and penalties in the following amounts:

                                                        Additions to tax          Penalty
                                                  ---------------------------     -------
Year                                 Deficiency   Sec...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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