HASSAN v. COMMISSIONER

Docket No. 4269-90.

61 T.C.M. 2681 (1991)

T.C. Memo. 1991-229

John Patrick Hassan v. Commissioner.

United States Tax Court.

Filed May 23, 1991.


Attorney(s) appearing for the Case

John Patrick Hassan, pro se. William J. Gregg, for the respondent.


Memorandum Opinion

GUSSIS, Special Trial Judge:

This case was assigned pursuant to section 7443A(b) and Rule 180 et seq.1

Respondent determined the following Federal income tax deficiencies and additions to tax:

       Income Tax                                Additions to Tax—Sections
Year    Deficiency   6651(a)(1)   6653(a)(1)   6653(a)(2)...

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