DECOITE v. COMMISSIONER

Docket No. 23342-91.

64 T.C.M. 1329 (1992)

T.C. Memo. 1992-665

Thomas N. DeCoite v. Commissioner.

United States Tax Court.

Filed November 17, 1992.


Attorney(s) appearing for the Case

Randall M.L. Yee, 1001 Bishop St., Honolulu, Hawaii, for the petitioner. Henry E. O'Neill, for the respondent.


Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

For the year 1987, respondent determined a deficiency of Federal income tax and additions to tax against petitioner in the following amounts:


                                                                  Additions to Tax
                                              ----------------------------------------------------
Year...

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