FLOYD v. COMMISSIONER

Docket No. 2861-93.

68 T.C.M. 363 (1994)

T.C. Memo. 1994-379

Nathaniel M. Floyd, Jr. v. Commissioner.

United States Tax Court.

Filed August 15, 1994.


Attorney(s) appearing for the Case

Herbert Adler (specially recognized), for the petitioner. Gregory Nickerson, for the respondent.


Memorandum Opinion

HAMBLEN, Chief Judge:

By statutory notice of deficiency dated November 12, 1992, respondent determined a deficiency of $10,111 in petitioner's 1989 Federal income tax. Respondent further determined additions to the tax for both a failure to file an individual tax return under section 6651(a) and a failure to pay the appropriate estimated tax under section 6654(a) in the amounts of $633 and $114.15, respectively. Unless otherwise indicated...

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