DWORSHAK v. COMMISSIONER

Docket No. 1609-74.

36 T.C.M. 1767 (1977)

T.C. Memo. 1977-432

Theobald Dworshak v. Commissioner.

United States Tax Court.

Filed December 27, 1977.


Attorney(s) appearing for the Case

Robert F. Cunningham, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioner's Federal income tax and additions to tax for the taxable years and in the amounts as follows:

  Tax Year   Deficiencies    Additions to Tax
   Ended         in           I. R. C. 1954
  Dec. 31    Income Tax      Section 6653(b)

   1968 ..... $3,640.82        $1,820.41
   1969 .....  7,108.43         3,554.22
   1970 .....    935.28...

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