United States Tax Court April 8, 1992, Docket No. 28499-89 (Stewart v. Commissioner)

JAMES E. STEWART, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Stewart v. Commissioner Docket No. 28499-89 United States Tax Court T.C. Memo 1992-211; 1992 Tax Ct. Memo LEXIS 232; 63 T.C.M. (CCH) 2707; April 8, 1992, Filed *232 Decision will be entered for respondent as to the deficiency in tax and for petitioner as to the addition to tax. James E. Stewart, pro se. Bruce K.