VAZQUEZ v. COMMISSIONER

Docket No. 7103-90.

66 T.C.M. 406 (1993)

T.C. Memo. 1993-368

Leoncio A. Vazquez v. Commissioner.

United States Tax Court.

Filed August 19, 1993.


Attorney(s) appearing for the Case

Leoncio A. Vazquez, pro se.1 Donna C. Hansberry and Karen P. Wright, for the respondent.


Memorandum Opinion

PARKER, Judge:

In a notice of deficiency dated January 19, 1990 respondent determined deficiencies in petitioner's Federal income tax and additions to the tax as follows:

                                 Additions to Tax
                             -----------------------
Year            Deficiency   Sec.6653(b)    Sec.6654

1975 ........   $58,518.81   $29,259.41    $2,533.79
1976 ...

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