DIXON v. COMMISSIONER

Docket No. 2284-73.

60 T.C. 802 (1973)

EDWARD F. DIXON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 29, 1973.


Attorney(s) appearing for the Case

Robert D. Peloquin and Robert M. Taylor, for the petitioner.

Howard W. Gordon, for the respondent.


OPINION

DAWSON, Judge:

On January 10, 1973, respondent sent the petitioner a timely statutory notice of deficiency, after making a jeopardy assessment, which determined Federal income tax deficiencies and additions to tax, as follows:

                                                     Addition to tax
                                                      sec. 6653(b),
Taxable...

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