STECK v. COMMISSIONER

Docket No. 5041-91.

66 T.C.M. 1416 (1993)

T.C. Memo. 1993-553

Richard Steck v. Commissioner.

United States Tax Court.

Filed November 23, 1993.


Attorney(s) appearing for the Case

Peter M. Newman, for the petitioner. Nicholas G. Kokis, for the respondent.


Memorandum Opinion

BEGHE, Judge:

This case is before us on respondent's motion for summary judgment under Rule 121.1 On January 3, 1991, respondent determined the following deficiency in and additions to petitioner's 1973 Federal income tax:

                         Additions to Tax
             --------------------------------------
Deficiency   Sec. 6651   Sec. 6653(a)   Sec. 6654...

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