Martin

MARSHALL HUGO MARTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Martin

Docket No. 21416-90

United States Tax Court

T.C. Memo 1992-331; 1992 Tax Ct. Memo LEXIS 342; 63 T.C.M. (CCH) 3122;

June 8, 1992, Filed

Decision will be entered under Rule 155.

Marshall Hugo Martin, pro se.

Kenneth L. Bressler, for respondent.

DAWSON

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: Respondent determined the following deficiency in and additions to petitioner's Federal income tax for 1987:

Additions to Tax

Sec.

Sec.

Sec.

Deficiency

6653(a)(1)(A)

6653(a)(1)(B)

6661(a)

$ 110,496

$ 53

50% of the

$ 27,621

in…