CARROLL v. COMMISSIONER

Docket No. 10418-88.

59 T.C.M. 796 (1990)

T.C. Memo. 1990-279

Frederick A. Carroll v. Commissioner.

United States Tax Court.

Filed June 4, 1990.


Attorney(s) appearing for the Case

Frederick A. Carroll, pro se. Charles W. Maurer, Jr., for the respondent.


Memorandum Opinion

HAMBLEN, Judge:

This case is before the Court on respondent's motion for summary judgment filed pursuant to Rule 121.1

Respondent, in his notice of deficiency issued to petitioner, determined the following deficiencies in, and additions to, petitioner's Federal income tax:

Year              Deficiency   Sec.6653(b)(1)
                    
                    
                    

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