Docket No. 16615-94.

72 T.C.M. 394 (1996)

T.C. Memo. 1996-378

Gaylord W. Greenlee v. Commissioner.

United States Tax Court.

Filed August 15, 1996.

Attorney(s) appearing for the Case

Gaylord W. Greenlee, pro se. Julia L. Wahl, for the respondent.


LARO, Judge:

Gaylord W. Greenlee petitioned the Court to redetermine respondent's determinations of the following Federal excise tax deficiencies and additions thereto.

                                                   Excise Tax          Additions to Tax
                                         ---------------------------  -----------------
Year                                     Sec. 4975(a)

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