Nowlin v. Commissioner

CARLOS M. NOWLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Nowlin v. Commissioner

Docket No. 16393-90

United States Tax Court

T.C. Memo 1992-456; 1992 Tax Ct. Memo LEXIS 479; 64 T.C.M. (CCH) 456;

August 13, 1992, Filed

Decision will be entered under Rule 155.

For Petitioner: Stephen Gregory Lewis.

For Respondent: Michael S. Noble.

FAY

FAY

MEMORANDUM OPINION

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

Additions to Tax

Sec.

Sec.

Sec.

Sec.

Sec.

Year

Deficiency

6651(a)

6653(a)(1)(A)

6653(a)(1)(B)

6654(a)

6661(a)

1986

$ 15,348

$ 3,837

$…