T.C. Memo. 1997-190
UNITED STATES TAX COURT
FRANK R. COURBOIS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 24296-93. Filed April 24, 1997.
Micael C. Chandler, for petitioner.
Ann L. Baker, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WHALEN, Judge: Respondent determined that petitioner
is liable for the following deficiency, addition to tax,
and penalty for 1990:
Addition to Tax Penalty
Deficiency Sec. 6651(a)(1) Sec. 6662
$26,206 $9,155 $5,241
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