T.C. Memo. 1998-348
UNITED STATES TAX COURT
ALAN G. VANNOORD, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16142-97. Filed September 30, 1998.
Eric R. Skinner, for respondent.
MEMORANDUM OPINION
FOLEY, Judge: In a notice issued to Alan G. VanNoord on May
1, 1997, respondent determined the following deficiencies in and
additions to Mr. VanNoord's Federal income taxes:
Additions to Tax
Year Deficiency Sec. 6651(a)(1) Sec. 6651(f) Sec. 6654
1993 $15,492 $1,067 -- $127
1994 14,745 -- $7,001 450
1995 17,651 -- 13,208 960
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