SHORE v. COMMISSIONER

Docket No. 31001-88.

59 T.C.M. 762 (1990)

T.C. Memo. 1990-272

James R. Shore v. Commissioner.

United States Tax Court.

Filed May 31, 1990.


Attorney(s) appearing for the Case

James R. Shore, pro se. Mark I. Siegel, for the respondent.


Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent, in his notice of deficiency issued on September 14, 1988, determined the following deficiencies in, and additions to, petitioner's 1984 and 1985 Federal income tax:

                                           Section           Section       Section
  Year                      Deficiency    6653(a)(1)1    ...

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