SOULARD v. COMMISSIONER

Docket No. 5888-87.

58 T.C.M. 661 (1989)

T.C. Memo. 1989-608

Roland Alfred Soulard v. Commissioner.

United States Tax Court.

Filed November 8, 1989.


Attorney(s) appearing for the Case

Roland Alfred Soulard, pro se. Henry E. O'Neill, for the respondent.


Memorandum Opinion

NIMS, Chief Judge:

Respondent determined the following deficiencies in and additions to petitioner's Federal income taxes:

                                 Addition to Tax
  Year           Deficiency       Sec. 6653(b)

  1975 ..........  $ 8,299           $ 4,150
  1976 ..........   11,231             5,616
  1977 ..........   34,332            17,166

(Unless otherwise indicated...

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