Alan Michael Newman - Page 1

                                 T.C. Memo. 1998-376                                  


                               UNITED STATES TAX COURT                                


                         ALAN MICHAEL NEWMAN, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 358-97.                   Filed October 16, 1998.           


               Alan Michael Newman, pro se.                                           
               Michael F. Steiner, for respondent.                                    


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               PARR, Judge:  Respondent determined deficiencies in, and               
          additions to, petitioner's Federal income taxes as follows:                 
                                        Additions to Tax                              
               Year      Deficiency     Sec. 6651(a)(1)     Sec. 6654(a)              
               1990      $7,204         $1,651              $428                      
               1991      8,339          2,049               468                       
               1993      9,013          2,253               378                       






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