WILLIAMS v. COMMISSIONER

Docket Nos. 19278-92, 19462-92.

68 T.C.M. 1172 (1994)

T.C. Memo. 1994-560

James R. Williams, Jr. v. Commissioner. James R. Williams, Jr., and Vicki L. Williams v. Commissioner.

United States Tax Court.

Filed November 3, 1994.


Attorney(s) appearing for the Case

James R. Williams, Jr., pro se. Ronald T. Jordan, for the respondent.


Memorandum Opinion

RUWE, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes and additions to tax as follows:

                       James R. Williams, Jr. Docket No. 19278-92

                                                                           Additions to Tax
                                                                       ------------------------
                          Year...

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