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COPELAND v. COMMISSIONER

Docket No. 28986-82.

48 T.C.M. 147 (1984)

T.C. Memo. 1984-272

Michael H. Copeland v. Commissioner.

United States Tax Court.

Filed May 22, 1984.

Attorney(s) appearing for the Case

Michael H. Copeland, pro se, Lakeland, Fla. Lynn C. Washington, for the respondent.

Memorandum Opinion

NIMS, Judge:

This case is before the Court on respondent's motion for summary judgment made pursuant to Rule 121.1

Respondent determined the following deficiencies and additions to tax with respect to petitioner's Federal income tax for 1979:

                                Additions to Tax
                             Sec.        Sec.      Sec.
  Year      Deficiency    6651(a...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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