UPCHURCH v. COMMISSIONER

Docket No. 14784-88.

72 T.C.M. 793 (1996)

T.C. Memo. 1996-441

James H. Upchurch v. Commissioner.

United States Tax Court.

Filed September 26, 1996.


Attorney(s) appearing for the Case

Robert E. Kovacevich, Spokane, Wash, for the petitioner. James W. Clark and Keith Medleau, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

Respondent determined deficiencies in, additions to, and increased interest on Federal income tax for petitioner's 1980, 1981, 1982, and 1983 taxable years as follows:

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

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