DANNER v. COMMISSIONER

Docket No. 232-89.

64 T.C.M. 77 (1992)

T.C. Memo. 1992-385.

Larry D. Danner v. Commissioner.

United States Tax Court.

Filed July 8, 1992.


Attorney(s) appearing for the Case

Larry D. Danner, pro se. Lisa K. Hartnett, for the respondent.


Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

Respondent determined deficiencies in and additions to petitioner's Federal income tax as follows:


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

1983 ....................

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