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SMITH v. COMMISSIONER

Docket No. 3778-89.

62 T.C.M. 1429 (1991)

T.C. Memo. 1991-612

James B. Smith and Jean T. Smith v. Commissioner.

United States Tax Court.

Filed December 10, 1991.

Attorney(s) appearing for the Case

James B. Smith, pro se. Victor A. Ramirez and Randall G. Durfee, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in petitioners' Federal income tax and additions to tax as follows:

                                   JAMES B. SMITH

Taxable                                    Additions to Tax Under Sections
                       ----------------------------------------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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