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STRAIGHT v. COMMISSIONER

Docket No. 23658-94.

74 T.C.M. 1457 (1997)

T.C. Memo. 1997-569

David K. Straight v. Commissioner.

United States Tax Court.

Filed December 29, 1997.

Attorney(s) appearing for the Case

David D. Aughtry, Atlanta, Ga., and Donald P. Lancaster, for the petitioner.

William L. Blagg, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

Respondent determined deficiencies in petitioner's Federal income tax and accuracy-related penalties as follows:

                                                                 Penalty
                                                                  Sec.
Year                                                Deficiency...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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