T.C. Memo. 1996-345
UNITED STATES TAX COURT
KENNETH W. DIERCKS, Petitioner v. COMMISSIONER
OF INTERNAL REVENUE, Respondent
Docket No. 3568-95. Filed July 30, 1996.
Kenneth W. Diercks, pro se.
David W. Sorensen, for respondent.
MEMORANDUM OPINION
CHIECHI, Judge: Respondent determined the following
deficiencies in, and additions to, petitioner's Federal income
tax:
Additions to Tax
Year Deficiency Section 6651(a)(1)1 Section 6654(a)
1987 $10,493 $2,623 $566
1988 10,658 2,665 681
1 All section references are to the Internal Revenue Code in
effect for the years at issue. All Rule references are to the
Tax Court Rules of Practice and Procedure.
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