SMART v. COMMISSIONER

Docket Nos. 37602-84, 37603-84.

53 T.C.M. 1011 (1987)

T.C. Memo. 1987-279

Glenn Smart v. Commissioner.

United States Tax Court.

Filed June 8, 1987.


Attorney(s) appearing for the Case

Glenn Smart, pro se, Anchorage, Alas. Darren M. Larsen, for the respondent.


Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

In two notices1 of deficiency one for the years 1975 through 1980 and the other for 1981 and 1982, respondent initially determined deficiencies in and additions to petitioner's2 income taxes as follows:

                                                             Additions to tax
                                        
                    
                    
                    

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