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MULDAVIN v. COMMISSIONER

Docket Nos. 152-92, 153-92, 23624-92, 23660-92.

74 T.C.M. 1279 (1997)

T.C. Memo. 1997-531

Roger Muldavin, et al. v. Commissioner.

United States Tax Court.

Filed December 1, 1997.

Attorney(s) appearing for the Case

Roger Muldavin, pro se. Lynn M. Brimer, for the respondent.

MEMORANDUM OPINION

TANNENWALD, Judge:

Respondent determined deficiencies in and additions to Federal income taxes as follows:

Roger Muldavin

                                                     Additions to Tax
                                          -------------------------------------
Year            Deficiency    Sec. 6651   Sec. 6653(a)   Sec. 6654    Sec. 6661

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