D'ANJOU v. COMMISSIONER

Docket No. 34585-85.

63 T.C.M. 2315 (1992)

T.C. Memo. 1992-138

William E. D'Anjou v. Commissioner.

United States Tax Court.

Filed March 9, 1992.


Attorney(s) appearing for the Case

William E. D'Anjou, pro se. Michael S. Noble and Carol Mason, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

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

                                                  Addition to Tax under Sections
Taxable                                   ----------------------------------------------
 Year                        Deficiency   6651(a)(1)   6653(a)(1)   ...

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