BRYANT v. COMMISSIONER

Docket No. 12420-95.

73 T.C.M. 2743 (1997)

T.C. Memo. 1997-215

Joe Nathan Bryant, Jr. v. Commissioner.

United States Tax Court.

Filed May 7, 1997.


Attorney(s) appearing for the Case

Joe Nathan Bryant, Jr., pro se. Horace Crump, for the respondent.


MEMORANDUM OPINION

KÖRNER, Judge:

Respondent determined deficiencies in and penalties on petitioner's Federal income taxes for the years and in the amounts as follows:

                                                                          Penalty
                                                                        ------------
Year                                                       Deficiency   Sec. 6662...

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