HOFFMAN v. COMMISSIONER

Docket No. 5236-82.

51 T.C.M. 641 (1986)

T.C. Memo. 1986-106

Robert D. Hoffman v. Commissioner.

United States Tax Court.

Filed March 18, 1986.


Attorney(s) appearing for the Case

Robert D. Hoffman, pro se. Milton B. Blouke, for the respondent.


Memorandum Findings of Fact and Opinion

JACOBS, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes as follows:


Taxable                                      Additions to Tax  Additions to Tax
 Year                            Deficiency    Sec. 6653(a)1      Sec. 6654

1977 .....................

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