BROWN v. COMMISSIONER

Docket No. 17512-87.

58 T.C.M. 310 (1989)

T.C. Memo. 1989-541

Gregory Damonne Brown v. Commissioner.

United States Tax Court.

Filed September 28, 1989.


Attorney(s) appearing for the Case

Edward B. Simpson and John Gigounas, 50 California St., San Francisco, Calif., for the petitioner. Charlotte Mitchell and Thomas G. Schleier, for the respondent.


Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

In a deficiency notice mailed to petitioner on April 7, 1987, respondent determined deficiencies in and additions to petitioner's income tax for the years and in amounts as follows:

                                   Additions to tax
                                Section         Section
  Year           Deficiency    6653(b)(1)*       6661...

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