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NOWLIN v. COMMISSIONER

Docket No. 16393-90.

64 T.C.M. 456 (1992)

T.C. Memo. 1992-456

Carlos M. Nowlin v. Commissioner.

United States Tax Court.

Filed August 13, 1992.

Attorney(s) appearing for the Case

Stephen Gregory Lewis, 444 W. Ocean Blvd., Long Beach, Calif., for the petitioner. Michael S. Noble, for the respondent.

Memorandum Opinion

FAY, Judge:

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

                                                        Additions to Tax
                                     Sec.        Sec.             Sec.        Sec.      Sec.
Year                   Deficiency   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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