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CONNER v. COMMISSIONER

Docket No. 17149-89.

59 T.C.M. 119 (1990)

T.C. Memo. 1990-140

Kyle Conner v. Commissioner.

United States Tax Court.

Filed March 19, 1990.

Attorney(s) appearing for the Case

Ronald C. Barker, 2870 S. State St., Salt Lake City, Utah, for the petitioner. M.K. Mortensen, Christopher J. Ray, and Daniel A. Guy, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

In a notice of deficiency dated and mailed by certified mail to petitioner on April 11, 1989, respondent determined deficiencies in and additions to petitioner's income tax as follows:

                                                   Additions to Tax IRC Section
                                    ------------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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