BRAMAN v. COMMISSIONER

Docket No. 17235-91.

64 T.C.M. 1195 (1992)

T.C. Memo. 1992-636

Steven J. Braman v. Commissioner.

United States Tax Court.

Filed November 2, 1992.


Attorney(s) appearing for the Case

Steven J. Braman, pro se. Donza M. Poole, for the respondent.


Memorandum Findings of Fact and Opinion

PARKER, Judge:

By statutory notice of deficiency dated May 3, 1991, respondent determined a deficiency in petitioner's Federal income tax for 1988 and additions to tax as follows:

                           Additions to Tax
             ---------------------------------------------
Deficiency   Sec. 6651(a)(1)   Sec. 6653(a)(1)   Sec. 6654(a)

  $21,953      $3,204...

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