SINGLETON v. COMMISSIONER

Docket No. 33551-87.

56 T.C.M. 544 (1988)

T.C. Memo. 1988-508

Roy L. Singleton v. Commissioner.

United States Tax Court.

Filed October 20, 1988.


Attorney(s) appearing for the Case

Roy L. Singleton, pro se. Steven J. Sibley, for the respondent


Memorandum Findings of Fact and Opinion

SWIFT, Judge:

In a statutory notice of deficiency dated July 17, 1987, respondent determined a deficiency in petitioner's 1984 Federal income tax liability as follows:

                                                               Additions to Tax, Secs.1
                                                              -------------------------
          Year  ...

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