GRICE v. COMMISSIONER

Docket Nos. 22757-81, 6117-84.

56 T.C.M. 1123 (1989)

T.C. Memo. 1989-33

James William Grice v. Commissioner.

United States Tax Court.

Filed January 18, 1989.


Attorney(s) appearing for the Case

James William Grice, pro se. Richard D. Ames, for the respondent.


Memorandum Findings of Fact and Opinion1

GERBER, Judge:

Respondent, in notices of deficiency dated June 12, 1981, and December 8, 1983, determined deficiencies in income tax and additions to tax in these consolidated2 cases, as follows:

                                Addition to tax
Year             Income Tax...

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