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HESSELINK v. COMMISSIONER

Docket No. 31528-88.

97 T.C. 94 (1991)

THOMAS LEE HESSELINK, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 30, 1991.

Attorney(s) appearing for the Case

Thomas Lee Hesselink, pro se.

Donna C. Hansberry, for the respondent.

OPINION

SWIFT, Judge:*

Respondent determined additions to petitioner's Federal income taxes with respect to 1980 through 1983, as follows:

                                    Additions to tax                            
Year     Sec. 6653(a)1      Sec. 6653(a)(1)      Sec. 6653(a)(2)     Sec. 6661

1980        ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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