MEDINA v. COMMISSIONER

Docket No. 9366-93.

67 T.C.M. 2277 (1994)

T.C. Memo. 1994-85

Richard H. Medina v. Commissioner.

United States Tax Court.

Filed February 28, 1994.


Attorney(s) appearing for the Case

Richard H. Medina, pro se. Carl D. Inskeep, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the year 1988 in the amount of $13,287 and additions to tax under section 6651(a)(1)1 in the amount of $3,322, section 6653(a)(1) in the amount of $664, and section 6654(a) in the amount of $848.

The issues for decision are:

(1) Whether...

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