Fambrough v. Commissioner

JOE FAMBROUGH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Fambrough v. Commissioner

Docket No. 23526-87

United States Tax Court

T.C. Memo 1990-104; 1990 Tax Ct. Memo LEXIS 100; 58 T.C.M. (CCH) 1541; T.C.M. (RIA) 90104;

February 28, 1990

Joe Fambrough (pro se), Michael P. Mears (on brief), and Thomas A. Crear (on brief), for the petitioner.

Steven J. Sibley, for the respondent.

WILLIAMS

MEMORANDUM FINDINGS OF FACT AND OPINION

WILLIAMS, Judge: The Commissioner determined deficiencies in, and additions to, petitioner's Federal income tax as follows:

Year

Deficiency

1 6651

6653(a)

6653(a)(1)

6653(…