GUICE v. COMMISSIONER

Docket No. 27561-92.

68 T.C.M. 969 (1994)

T.C. Memo. 1994-521

Lee James Guice v. Commissioner.

United States Tax Court.

Filed October 18, 1994.


Attorney(s) appearing for the Case

Lee James Guice, pro se. Susan Smith Canavello, for the respondent.


Memorandum Findings of Fact and Opinion

POWELL, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

By notice of deficiency dated November 20, 1992, respondent determined a deficiency in petitioner's 1988 Federal income tax and additions to tax under sections 6651(a)(1), 6653(a)(1), and 6661(a) in the respective amounts of $5,849, $222.40, $363.15...

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