PHILIPS v. COMMISSIONER

Docket No. 10078-94.

70 T.C.M. 1315 (1995)

T.C. Memo. 1995-540

Scott R. Philips v. Commissioner.

United States Tax Court.

Filed November 14, 1995.


Attorney(s) appearing for the Case

Scott R. Philips, pro se. Ronald J. Aiani, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

FOLEY, Judge:

By notices dated March 11, 1994, March 18, 1994, April 12, 1994, and June 15, 1994, respondent determined deficiencies in and additions to petitioner's Federal income taxes as follows:

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

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