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MORRIS v. COMMISSIONER

Docket No. 32983-85.

60 T.C.M. 1218 (1990)

T.C. Memo. 1990-580

Stephen Marco Morris v. Commissioner.

United States Tax Court.

Filed November 13, 1990.

Attorney(s) appearing for the Case

Stephen Marco Morris, pro se. Willie Fortenberry, for the respondent.

Memorandum Findings of Fact and Opinion

WELLS, Judge:

Respondent determined deficiencies in and additions to petitioner's Federal income tax as follows:

                                              Additions to Tax Under Sections
Year                             Deficiency        6653(b)1       6654

1978 .........................   $ 3,108.00      $ 1,554.00   $    99.00
1979...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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