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TINSMAN v. COMMISSIONER

Docket No. 8395-98.

79 T.C.M. 1529 (2000)

T.C. Memo. 2000-55

Anthony Tinsman v. Commissioner.

United States Tax Court.

Filed February 22, 2000.

Attorney(s) appearing for the Case

Anthony Tinsman, pro se. Ann L. Darnold, for the respondent.

MEMORANDUM OPINION

DEAN, Special Trial Judge:

Respondent determined deficiencies in petitioner's Federal income taxes of $2,403 for 1994, $1,166 for 1995, and $1,181, for 1996. Respondent also determined additions to tax under section 6651(a)1 for failure by petitioner to file timely his Federal income tax returns in the amounts of $733 for 1994, $292 for 1995, and $295 for 1996...

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