BORING v. COMMISSIONER

Docket No. 7106-87.

59 T.C.M. 738 (1990)

T.C. Memo. 1990-267

C. Dennis Boring v. Commissioner.

United States Tax Court.

Filed May 30, 1990.


Attorney(s) appearing for the Case

C. Dennis Boring, pro se. Claire Priestley-Cady, for the respondent.


Memorandum Findings of Fact and Opinion

JACOBS, Judge:

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

                                                   Additions to Tax
  Year                Deficiency  Sec. 6651(a)(1)1      Sec. 6653(a)  Sec. 6654

  1979 ..............   $6,690         $1,670               $334...

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