DUNKEL v. COMMISSIONER

Docket No. 11875-89.

62 T.C.M. 208 (1991)

T.C. Memo. 1991-336

James C. Dunkel v. Commissioner.

United States Tax Court.

Filed July 22, 1991.


Attorney(s) appearing for the Case

James C. Dunkel, pro se. Lauren W. Gore, for the respondent.


Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined a deficiency and additions to tax in James C. Dunkel's (hereinafter petitioner) 1985 Federal income tax as follows:

                                 Additions to Tax under Sections1
Year   Deficiency   6653(a)(1)             6653(a)(2)                 6661

1985    $16,877      $843.90       ...

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