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LAWRENCE v. COMMISSIONER

Docket No. 18771-84.

52 T.C.M. 870 (1986)

T.C. Memo. 1986-522

Marion L. Lawrence v. Commissioner.

United States Tax Court.

Filed October 21, 1986.

Attorney(s) appearing for the Case

Marion Lee Lawrence, pro se. Kevin M. Flynn, for the respondent.

Memorandum Opinion

PAJAK, Special Trial Judge:

This case was assigned pursuant to section 7456 and Rule 180 et seq.1 For ease of understanding, the findings of fact and conclusions of law have been combined in this opinion.

Respondent determined the following deficiencies in petitioner's Federal income taxes:

                                Additions to Taxes
   Year        Deficiency
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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