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KEMMERER v. COMMISSIONER

Docket No. 16642-89.

66 T.C.M. 550 (1993)

T.C. Memo. 1993-394

Douglas D. Kemmerer v. Commissioner.

United States Tax Court.

Filed August 26, 1993.

Attorney(s) appearing for the Case

Richard V. D'Alessandro, 69 Columbia St., Albany, N.Y., for the petitioner. Caroline Ades-Pierri, for the respondent.

Memorandum Findings of Fact and Opinion

COLVIN, Judge:

Respondent determined the following deficiencies in and additions to Federal income tax for petitioner Douglas D. Kemmerer:

                                                                    Additions To Tax
                                                        ----------------------------------------
                                                         Sec.       ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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