STOECKLIN v. COMMISSIONER

Docket Nos. 5558-84, 6436-84.

54 T.C.M. 452 (1987)

T.C. Memo. 1987-453

Kenneth A. Stoecklin v. Commissioner. Brown, Eggers and Mitchell, Inc., Formerly Kenneth A. Stoecklin, C.P.A., P.C. v. Commissioner.

United States Tax Court.

Filed September 9, 1987.


Attorney(s) appearing for the Case

Kenneth A. Stoecklin, pro se. Stephen R. Takeuchi and Keith H. Johnson, for the respondent.


Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

By notice dated December 12, 1983, respondent determined a deficiency in the individual petitioner's Federal income tax for the years and in the amounts as follows:

                                                               Additions to Tax
                                                     Section     Section      Section
Year                ...

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