CAVANA v. COMMISSIONER

Docket No. 25075-88.

58 T.C.M. 1364 (1990)

T.C. Memo. 1990-64

Bruce Gilbert Cavana v. Commissioner.

United States Tax Court.

Filed February 12, 1990.


Attorney(s) appearing for the Case

Bruce G. Cavana, pro se. Alan Staines, for the respondent.


Memorandum Opinion

GUSSIS, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b) of the Internal Revenue Code and Rule 180 et seq.1

Respondent determined the following deficiencies and additions to tax:

                                             Additions to Tax
  Year                  Deficiency     § 6653(a)(1)     § 6653(a)(2...

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