NELSON v. COMMISSIONER

Docket No. 733-95.

71 T.C.M. 2025 (1996)

T.C. Memo. 1996-55

Lindsey C. Nelson v. Commissioner.

United States Tax Court.

Filed February 14, 1996.


Attorney(s) appearing for the Case

Lindsey C. Nelson, pro se. Amy Dyar Seals, for the respondent.


MEMORANDUM OPINION

POWELL, Special Trial Judge:

Respondent determined deficiencies in petitioner's Federal income taxes and accuracy-related penalties pursuant to section 6662(a)1 in the following amounts:

Year                                  Deficiency   Penalty

1991 ..............................     $4,599      $  920
1992 ..............

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