T.C. Memo. 1996-432
UNITED STATES TAX COURT
JAMES B. MILLER, JR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7900-94. Filed September 24, 1996.
James B. Miller, Jr., pro se.
Alison W. Lehr, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined deficiencies and
accuracy-related penalties relating to petitioner's 1990 and 1991
Federal income taxes as follows:
Accuracy-Related Penalty
Year Deficiency Sec. 6662(a)
1990 $21,617 $4,323
1991 $18,156 $3,631
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