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MARASON v. COMMISSIONER

Docket No. 23471-93.

71 T.C.M. 1690 (1996)

T.C. Memo. 1996-7

Keith F. Marason v. Commissioner.

United States Tax Court.

Filed January 16, 1996.

Attorney(s) appearing for the Case

David L. Gibson, for the petitioner. Margaret S. Rigg, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

NIMS, Judge:

Respondent determined income tax deficiencies, additions to tax, and penalties with respect to petitioner's taxable years 1988, 1989, and 1990, as follows:

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

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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