McKINON v. COMMISSIONER

Docket No. 16326-86.

55 T.C.M. 1345 (1988)

T.C. Memo. 1988-323

Thaddeus McKinon v. Commissioner.

United States Tax Court.

Filed July 27, 1988.


Attorney(s) appearing for the Case

Thaddeus McKinon, pro se. Richard A. Resnick, for the respondent.


Memorandum Opinion

SWIFT, Judge:

This matter is before the Court on respondent's motion for partial summary judgment. By notice of deficiency dated February 27, 1986, respondent determined deficiencies in petitioner Thaddeus McKinon's 1981 and 1982 Federal income taxes and additions to tax as set forth below:


                                                              Additions to Tax, Secs....

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