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MARTIN v. COMMISSIONER

Docket No. 16420-83.

52 T.C.M. 728 (1986)

T.C. Memo. 1986-499

Charlie Martin v. Commissioner.

United States Tax Court.

Filed September 30, 1986.

Attorney(s) appearing for the Case

Joe Alfred Izen, Jr., 8191 Southwest Frwy., Houston, Tex. for petitioner. David W. Johnson, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

In the notice of deficiency, respondent determined deficiencies in additions to petitioner's income taxes as follows:

                                                                     Additions to Tax
                                                              -----------------------------
                                                                    Section  ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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