T.C. Memo. 1996-81
UNITED STATES TAX COURT
MARTIN H. DROZ, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 25672-93. Filed February 26, 1996.
Martin H. Droz, pro se.
Glorianne Gooding-Jones, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined a deficiency in
petitioner's Federal income tax for 1991 in the amount of $69,952
and an addition to tax under section 6651(a)(1)1 and an accuracy-
1 All section references are to the Internal Revenue Code (Code)
in effect for the year at issue. All Rule references are to the
Tax Court Rules of Practice and Procedure.
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