MICHELSON v. COMMISSIONER

Docket No. 1563-89.

66 T.C.M. 1347 (1993)

T.C. Memo. 1993-535

Douglas J. Michelson v. Commissioner.

United States Tax Court.

Filed November 18, 1993.


Attorney(s) appearing for the Case

Douglas J. Michelson, pro se. Pamelya P. Herndon, for the respondent.


Memorandum Opinion

COHEN, Judge:

Respondent determined deficiencies of $12,139, $16,006, and $19,079 in petitioner's Federal income taxes for 1984, 1985, and 1986, respectively. Respondent also determined that petitioner was liable for additions to tax under sections 6653(a)(1)(A) and (B) and 6661. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court...

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