T.C. Memo. 1997-574
UNITED STATES TAX COURT
LONNIE R. LOWMAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6694-97. Filed December 29, 1997.
Lonnie R. Lowman, pro se.
Dennis R. Onnen, for respondent.
MEMORANDUM OPINION
RUWE, Judge: Respondent determined deficiencies in
petitioner's Federal income taxes and additions to tax as
follows:
Additions to tax
Year Deficiency Sec. 6651(a)(1) Sec. 6654(a)
1993 $11,183 $1,068 $146
1994 12,289 2,356 433
1995 9,792 1,775 371
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