Miller v. Commissioner

MARVIN D. MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Miller v. Commissioner

Docket No. 7222-90

United States Tax Court

T.C. Memo 1993-121; 1993 Tax Ct. Memo LEXIS 119; 65 T.C.M. (CCH) 2196;

March 29, 1993, Filed

Marvin D. Miller, pro se.

For respondent: J. Eric Lawson.

GERBER

GERBER

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge: Respondent, by means of a statutory notice of deficiency, determined deficiencies in petitioner's Federal income tax and additions to tax for the taxable years 1982 through 1985 as follows:

Additions to Tax

Sec.

Sec.

Sec.

Sec.

Sec.

Year

Deficiency

6651

6653(…