SELLERS v. COMMISSIONER

Docket No. 8972-90.

66 T.C.M. 239 (1993)

T.C. Memo. 1993-330

Martin Victor Sellers v. Commissioner.

United States Tax Court.

Filed July 26, 1993.


Attorney(s) appearing for the Case

Martin Victor Sellers, pro se. Loren B. Mark, for the respondent.


Memorandum Findings of Fact and Opinion

CHIECHI, Judge:

By notice of deficiency mailed to petitioner on February 16, 1990, respondent determined the following deficiencies in, and additions to, petitioner's Federal income tax:

        Deficiencies in Tax
Year                      Deficiency

1983 ..................    $16,437
1984 ..................     14,627
1985 ..................     13,360
1986 ..................

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