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HUDSON v. COMMISSIONER

Docket No. 4272-92.

103 T.C. 90 (1994)

JAMES L. HUDSON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 27, 1994.

Attorney(s) appearing for the Case

James L. Hudson, pro se.

T. Richard Sealy III, for respondent.

SWIFT, Judge:

Respondent determined deficiencies in and additions to petitioner's individual Federal income tax as follows:

                                                                Additions to tax

                             Sec.           Sec.         Sec.            Sec.           Sec.        Sec.
  Year      Deficiency      6621(c)       6653(b)      
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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