Bassett v. Commissioner

PHILIP PAUL BASSETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bassett v. Commissioner

Docket No. 11858-91

United States Tax Court

T.C. Memo 1992-546; 1992 Tax Ct. Memo LEXIS 573; 64 T.C.M. (CCH) 751;

September 16, 1992, Filed

Decision will be entered under Rule 155.

For Philip Paul Bassett, pro se.

For Respondent: Paul Colleran.

SWIFT

SWIFT

MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge: Respondent determined deficiencies in petitioner's Federal income taxes, increased interest, and additions to tax as follows:

Increased Interest and Additions to Tax

Sec.

Sec.

Sec.

Sec.

Sec.

Year

Deficienc…