T.C. Memo. 1997-567 UNITED STATES TAX COURT JAMES E. BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10823-95. Filed December 23, 1997. James E. Brown, pro se. Rebecca Dance Harris, for respondent. MEMORANDUM OPINION PARR, Judge: Respondent determined deficiencies in, an addition to, and a penalty on, petitioner's Federal income taxes as follows: Additions to Tax Penalties Year Deficiency Sec. 6651 Sec. 6662 1990 $44,086 $3,799 $330 1991 $26,406 -- --Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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