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BROWN v. COMMISSIONER

Docket No. 16972-87.

68 T.C.M. 1510 (1994)

T.C. Memo. 1994-632

Kenneth Austin Brown v. Commissioner.

United States Tax Court.

Filed December 22, 1994.

Attorney(s) appearing for the Case

Kenneth Austin Brown, pro se. Ruud L. DuVall, for the respondent.

Supplemental Memorandum Opinion

WHITAKER, Judge:

Deficiencies were asserted by respondent for the years 1978 through 1982 in the amounts and with the additions to tax as follows:

                                      Additions Tax
  Taxable Year Ended     Income Tax   Sec. 6654(a)1

1978 .................     $1,128       $ 36.01
1979 .................      1,277         53.58
1980...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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