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ANDERSON v. COMMISSIONER

Docket No. 13096-83.

64 T.C.M. 631 (1992)

T.C. Memo. 1992-502

Robert C. Anderson v. Commissioner.

United States Tax Court.

Filed September 2, 1992.

Attorney(s) appearing for the Case

Declan J. O'Donnell, 6841 S. Yosemite St., Englewood, Colo., for the petitioner. Randall L. Preheim, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge.

This matter is before the Court on petitioner's motion for summary judgment filed pursuant to Rule 121.1 Respondent determined a deficiency in, and an addition to, Robert C. Anderson's (petitioner) Federal income tax for the taxable year, and in the amounts, set forth below:

                                       Addition to Tax
Tax Year Ended
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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