VAN ECK v. COMMISSIONER

Docket No. 8666-92.

70 T.C.M. 1455 (1995)

T.C. Memo. 1995-570

Walter Van Eck and Friedgard Van Eck v. Commissioner.

United States Tax Court.

Filed November 29, 1995.


Attorney(s) appearing for the Case

Walter Van Eck and Friedgard Van Eck, pro sese. Catherine J. Caballero and Jeffery M. Wong, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

HALPERN, Judge:

By one statutory notice of deficiency dated January 27, 1992, respondent determined deficiencies and additions to tax against petitioner Walter J. Van Eck as follows:

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

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