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HARDY v. COMMISSIONER

Docket No. 13458-93.

73 T.C.M. 1779 (1997)

T.C. Memo. 1997-30

Henry Hardy v. Commissioner.

United States Tax Court.

Filed January 16, 1997.

Attorney(s) appearing for the Case

Henry Hardy, pro se. Linette B. Angelastro and Michelle Or, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Chief Judge:

Respondent determined deficiencies in, an addition to, and a penalty on, petitioner's Federal income taxes as follows:

                                                                     Addition to
                                                                   Tax and Penalty
                                                              ------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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