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GRAY v. COMMISSIONER

Docket Nos. 9182-89, 11048-89.

59 T.C.M. 962 (1990)

T.C. Memo. 1990-313

Lawrence E. Gray v. Commissioner.

United States Tax Court.

Filed June 21, 1990.

Attorney(s) appearing for the Case

Lawrence E. Gray, pro se. Richard A. Stone, for the respondent.

Memorandum Opinion

GOLDBERG, Special Trial Judge:

These consolidated cases were heard pursuant to the provisions of 7443A(b)(3) of the Internal Revenue Code of 1954, and Rule 180 et seq.1 Respondent determined the following deficiencies in, and additions to, petitioner's Federal income tax:

                                                      Additions to Tax
         Docket Number   Year...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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