Luaces v. Commissioner

RICARDO L. LUACES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Luaces v. Commissioner

Docket No. 12487-90

United States Tax Court

T.C. Memo 1993-78; 1993 Tax Ct. Memo LEXIS 80; 65 T.C.M. (CCH) 2010;

March 9, 1993, Filed

Decision will be entered under Rule 155.

Ricardo L. Luaces, pro se.

For respondent: Leonard T. Provenzale.

JACOBS

JACOBS

MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge: Respondent determined deficiencies in petitioner's Federal income tax, and additions to tax, for 1985 and 1986 as follows:

Additions to Tax

Sec.

Sec.

Sec.

Sec.

Sec.

Year

Deficiency

6653(a)(1)

6653(a)(2)

6653(a)(1…