Thomas v. Commissioner

KENNETH L. THOMAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Thomas v. Commissioner

Docket No. 22121-87.

United States Tax Court

T.C. Memo 1988-454; 1988 Tax Ct. Memo LEXIS 505; 56 T.C.M. (CCH) 275; T.C.M. (RIA) 88454;

September 22, 1988.

Kenneth L. Thomas, pro se.

Joel D. Arnold, for the respondent.

WHALEN

MEMORANDUM OPINION

WHALEN, Judge: This case is before the Court to decide respondent's Motion for Summary Judgment, filed March 18, 1988.

At issue is respondent's determination of the following deficiencies in, and additions to, petitioner's Federal income tax:

Additions to Tax,…