T.C. Memo. 1997-573
UNITED STATES TAX COURT
THOMAS W. MINGUSKE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1180-96. Filed December 29, 1997.
Thomas W. Minguske, pro se.
Lynn M. Brimer and Eric R. Skinner, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: Petitioner petitioned the Court to redetermine
respondent's determinations with respect to his 1992 and 1993
Federal income taxes. Respondent determined the following income
tax deficiencies and additions thereto:
Additions to Tax
Sec. Sec.
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