T.C. Memo. 1996-42 UNITED STATES TAX COURT JERRY SILVER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2057-94. Filed February 6, 1996. Jerry Silver, pro se. Alan R. Peregoy, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION WRIGHT, Judge: Respondent determined a deficiency in petitioner’s Federal income tax for taxable year 1989 in the amount of $8,834. Respondent further determined that petitioner is liable for additions to tax pursuant to sections 6651(a)1 and 1Unless otherwise indicated, all section references are to (continued...)Page: 1 2 3 4 5 6 Next
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