United States Tax Court
Filed: Jun. 19, 1998
T.C. Memo. 1998-227 UNITED STATES TAX COURT JERRY S. PAYNE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 980-95, 26812-95. Filed June 29, 1998. Jerry S. Payne, pro se. Richard C. Cummings, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SWIFT, Judge: Respondent determined deficiencies in and additions to tax with regard to petitioner as follows: - 2 - Docket No. 980-95 Additions to Tax Year Deficiency Sec. 6653(b)(1)(A) Sec. 6653(b)(1)(B) Sec. 6661 1987 $172,31..
