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BORDERS v. COMMISSIONER

Docket No. 18389-93.

68 T.C.M. 1484 (1994)

T.C. Memo. 1994-626

Randall H. Borders v. Commissioner.

United States Tax Court.

Filed December 20, 1994.

Attorney(s) appearing for the Case

Randall H. Borders pro se. Steven L. Walker, for the respondent.

Memorandum Opinion

ARMEN, Special Trial Judge:

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

Respondent determined deficiencies in, and additions to, petitioner's Federal income taxes for the years and in the amounts as follows:

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

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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