T.C. Memo. 1995-462
UNITED STATES TAX COURT
LESLIE R. BARTH, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11610-91. Filed September 27, 1995.
Leslie R. Barth, pro se.
Elise Frost Alair, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: In a statutory notice sent March 7, 1991, to
Leslie R. Barth (petitioner) and Terry E. Barth (Ms. Barth),
respondent determined deficiencies and additions to tax as
follows:
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