Bronson v. Commissioner

CARMEL M. BRONSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bronson v. Commissioner

Docket No. 5211-91

United States Tax Court

T.C. Memo 1993-233; 1993 Tax Ct. Memo LEXIS 235; 65 T.C.M. (CCH) 2791;

May 25, 1993, Filed

Decision will be entered under Rule 155.

Carmel M. Bronson, pro se.

For respondent: William S. Garofalo, Brendan G. King, and James Gehres.

JACOBS

JACOBS

MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge: Respondent determined the following deficiencies in and additions to petitioner's Federal income tax:

Additions to Tax under Sections

Year

Deficiency

6651

6653(a)

6653(a)(1)