ROGERS v. COMMISSIONER

Docket No. 43333-85.

53 T.C.M. 1066 (1987)

T.C. Memo. 1987-287

Ralph L. Rogers v. Commissioner.

United States Tax Court.

Filed June 10, 1987.


Attorney(s) appearing for the Case

Ralph L. Rogers, pro se. Nancy B. Herbert and Jeffrey L. Bassin, for the respondent.


Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent, by a statutory notice of deficiency dated September 4, 1985, determined deficiencies in petitioner's Federal income tax as follows:

                                           Additions to Tax

                                                        Sec.        Sec.                    Sec.
  Year                                   Deficiency...

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