WELLS v. COMMISSIONER

Docket No. 19467-97.

86 T.C.M. 270 (2003)

T.C. Memo. 2003-243

James E. Wells, v. Commissioner.

United States Tax Court.

Filed August 13, 2003.


Attorney(s) appearing for the Case

James E. Wells, pro se.

Jason W. Anderson, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge:

Respondent determined the following deficiencies in, additions under section 6653(b)1 to, and fraud penalty under section 6663(a) on, petitioner's Federal income tax (tax):

                                                   Additions to Tax
                                                  ____________________________                     Fraud Penalty...

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