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KURATA v. COMMISSIONER

Docket No. 5515-95.

73 T.C.M. 2929 (1997)

T.C. Memo. 1997-252

Shizuo George Kurata v. Commissioner.

United States Tax Court.

Filed June 4, 1997.

Attorney(s) appearing for the Case

Shizuo George Kurata, pro se. Shari C. Mauney, J. Robert Cuatto, and Rick V. Hosler, for the respondent.

MEMORANDUM OPINION

HALPERN, Judge:

By notice of deficiency dated January 26, 1995, respondent determined a deficiency in, an addition to, and a penalty on petitioner's Federal income tax as follows:

                                                     Addition to Tax   Penalty Under
                                                     ---------------   -------------
Year                                    Deficiency...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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