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COOK v. COMMISSIONER

Docket No. 23276-97.

78 T.C.M. 523 (1999)

T.C. Memo. 1999-329

Donald Francis Cook v. Commissioner.

United States Tax Court.

Filed September 30, 1999.

Attorney(s) appearing for the Case

Donald Francis Cook, pro se. Kenneth C. Peterson, for the respondent.

MEMORANDUM OPINION

CHIECHI, Judge:

Respondent determined the following deficiencies in, and accuracy-related penalties under section 6662(a)1 on, petitioner's Federal income tax:

Year   Deficiency   Accuracy-Related Penalty

1994     $12,258             $2,451
1995      14,219              2,843

We must decide whether the determinations in the notice of deficiency (notice) for each...

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