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HINTZE v. COMMISSIONER

Docket No. 13537-98.

81 T.C.M. 1386 (2001)

T.C. Memo. 2001-70

Karan M. Hintze, v. Commissioner.

United States Tax Court.

Filed March 22, 2001.

Attorney(s) appearing for the Case

Karan M. Hintze, pro se.

James Gehres, for the respondent.

MEMORANDUM OPINION

VASQUEZ, Judge:

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

                                       Addition to Tax     Penalty
   Year                   Deficiency    Sec. 6651(a)     Sec. 6662(a)

   1992 ...............   $ 4,059           $1,015          $ 812
   1994 ...............   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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