Steines v. Commissioner

LORAS L. STEINES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Steines v. Commissioner

Docket No. 13714-90

United States Tax Court

T.C. Memo 1991-588; 1991 Tax Ct. Memo LEXIS 638; 62 T.C.M. (CCH) 1331; T.C.M. (RIA) 91588;

December 2, 1991, Filed

Decision will be entered under Rule 155.

Loras L. Steines, pro se.

Scott M. Estill, for the respondent.

PARKER, Judge.

PARKER

MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent determined a deficiency in petitioner's Federal income tax for the year 1988 in the amount of $ 8,869 and additions to the tax for that year as follows:

Sec. 6653(a)(1)

Sec.…