MILLER v. COMMISSIONER

Docket No. 4643-86.

54 T.C.M. 1517 (1988)

T.C. Memo. 1988-15

David B. Miller v. Commissioner.

United States Tax Court.

Filed January 11, 1988.


Attorney(s) appearing for the Case

James E.T. Lange, for the petitioner. Dianne I. Crosby, for the respondent.


Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

For the calendar years 1979 through 1982, respondent determined deficiencies in tax and additions to tax against petitioner as follows:

                                                         ADDITIONS TO TAX1
                                         --------------------------------------------------
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