THOMAS v. COMMISSIONER

Docket No. 22121-87.

56 T.C.M. 275 (1988)

T.C. Memo. 1988-454

Kenneth L. Thomas v. Commissioner.

United States Tax Court.

Filed September 22, 1988.


Attorney(s) appearing for the Case

Kenneth L. Thomas, pro se. Joel D. Arnold, for the respondent.


Memorandum Opinion

WHALEN, Judge:

This case is before the Court to decide respondent's Motion for Summary Judgment, filed March 18, 1988.

At issue is respondent's determination of the following deficiencies in, and additions to, petitioner's Federal income tax:

                                                        Additions to Tax, I.R.C. Sections1

  Year                  Deficiency<...

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