Chase v. Commissioner

Docket No. 17313-02.

87 T.C.M. 141 (2004)

T.C. Memo. 2004-142

Roy J. Chase v. Commissioner.

United States Tax Court.

June 17, 2004.


Attorney(s) appearing for the Case

Roy J. Chase, pro se.

Willie Fortenberry, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge:

Respondent determined deficiencies, additions to tax, and penalties with respect to petitioner's Federal income tax as follows:


                               Additions to Tax, I.R.C., Sections
Year   Deficiency    6654       6653(b)(1)(A)     6653(b)(1)(B)      6651(f)

1987    $14,635     $785...

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