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LAGOY v. COMMISSIONER

Docket No. 10991-90.

63 T.C.M. 2729 (1992)

T.C. Memo. 1992-213

Robert H. Lagoy v. Commissioner.

United States Tax Court.

Filed April 8, 1992.

Attorney(s) appearing for the Case

Robert H. Lagoy, pro se. Joseph F. Long, for respondent.

Memorandum Findings of Fact and Opinion

JACOBS, Judge:

Respondent determined the following deficiencies in and additions to petitioner's Federal income taxes:

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

1986 ...........................    $14,092            $705...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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