SCHAAF v. COMMISSIONER

Docket No. 19195-89.

62 T.C.M. 1077 (1991)

T.C. Memo. 1991-530

Ronald E. Schaaf v. Commissioner.

United States Tax Court.

Filed October 24, 1991.


Attorney(s) appearing for the Case

Ronald E. Schaaf, pro se. John W. Sheffield III, for the respondent.


Memorandum Findings of Facts and Opinion

HAMBLEN, Judge:

Respondent determined a deficiency in petitioner's Federal income tax and additions to tax as follows:

Year   Deficiency          Additions to Tax

1986     $15,493    Sec. 6651(a)(1)1     $2,323.95
                    Sec. 6653(a)(1)(A)      774.65

                    Sec...

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