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CAUVEL II v. COMMISSIONER

Docket No. 17338-87.

58 T.C.M. 337 (1989)

T.C. Memo. 1989-547

Howard Lyman Cauvel II v. Commissioner.

United States Tax Court.

Filed October 10, 1989.

Attorney(s) appearing for the Case

Howard Lyman Cauvel II, pro se. Monica J. Miller, for the respondent.

Memorandum Opinion

SHIELDS, Judge:

This matter is before us at this time on motions by respondent for summary judgment and for damages under section 6673. In a notice of deficiency mailed to petitioner on April 2, 1987, respondent determined the following deficiencies in and additions to petitioner's income taxes:

                                                             Additions to tax
                                           ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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