THOMMEN v. COMMISSIONER

Docket No. 4845-94.

69 T.C.M. 2328 (1995)

T.C. Memo. 1995-152

John E. Thommen v. Commissioner.

United States Tax Court.

Filed April 5, 1995.


Attorney(s) appearing for the Case

John E. Thommen, pro se. Mayer Y. Silber and Terri L. Parrott, for the respondent.


Memorandum Opinion

CHIECHI, Judge:

In the notices of deficiency dated December 21, 1993 (notices), respondent determined the following deficiencies in, and additions to, petitioner's Federal income tax:

                             Additions to Tax
                    ----------------------------------
Year   Deficiency   Section 6651(a)1   Section 6654(a)

1989     $7,968  ...

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