SINGLETON v. COMMISSIONER

Docket No. 9680-74.

65 T.C. 1123 (1976)

JOHN W. SINGLETON, A.K.A. JOHN WESTLY, A.K.A. JOHN SINKLER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 18, 1976.


Attorney(s) appearing for the Case

Laurence Goldfein, Ira L. Tilzer, and Richard A. Levine, for the petitioner.

Michael K. Phalin, for the respondent.


GOFFE, Judge:

The Commissioner determined the following deficiencies in income tax and addition to tax against petitioner:

      Taxable                      Deficiency        Addition to tax
       year                          in tax          sec. 6653(b)1

       1969 ----------------       $20,554.10         $10,277.05
       1970 ----------------        11,506.63   ...

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