SCHWARTZ v. COMMISSIONER

Docket No. 2064-91.

68 T.C.M. 63 (1994)

T.C. Memo. 1994-320

Frederic Schwartz, Jr. v. Commissioner.

United States Tax Court.

Filed July 13, 1994.


Attorney(s) appearing for the Case

Frederic Schwartz, Jr., pro se. Karen E. Chandler, for the respondent.


Memorandum Findings of Fact and Opinion

Chabot, Judge:

Respondent determined deficiencies in Federal individual income tax and additions to tax under sections 6651(a)1 (failure to file timely tax returns), 6653(a) (negligence, etc.), 6659 (valuation overstatement), and 6661 (substantial understatement of income tax) against petitioner as follows:


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