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OLSON v. COMMISSIONER

Docket No. 21529-03.

88 T.C.M. 360 (2004)

T.C. Memo. 2004-234

Greg Olson v. Commissioner.

United States Tax Court.

October 13, 2004.

Attorney(s) appearing for the Case

Greg Olson, pro se.

Cameron M. McKesson, for respondent.

MEMORANDUM OPINION

WHERRY, Judge:

This case is before the Court on cross-motions by the parties for summary judgment pursuant to Rule 121.1 The instant proceeding arises from notices of deficiency in which respondent determined the following deficiencies and additions to tax with respect to petitioner's Federal income taxes:

                                                Additions to Tax
    Year ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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