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ASHLEY v. COMMISSIONER

Docket No. 11673-99.

80 T.C.M. 841 (2000)

T.C. Memo. 2000-376

William Joel Ashley v. Commissioner.

United States Tax Court.

Filed December 13, 2000.

Attorney(s) appearing for the Case

William J. Ashley, pro se. Jean Song, for the respondent.

MEMORANDUM OPINION

VASQUEZ, Judge:

Respondent determined the following deficiencies in and additions to petitioner's 1992 and 1994 Federal income taxes:

                                                             Additions to Tax
                                                        ---------------------------
Tax Year                                   Deficiency   Sec. 6651(a)   Sec. 6654(a)

1992 ....

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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