BIHLMIRE v. COMMISSIONER

Docket No. 3559-73.

38 T.C.M. 68 (1979)

T.C. Memo. 1979-21

John W. Bihlmire v. Commissioner.

United States Tax Court.

Filed January 15, 1979.


Attorney(s) appearing for the Case

Norman J. Barry, for the petitioner.

Edward J. Roepsch and Paul G. Topolka, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes and additions to taxes as follows:

                                Addition to Tax
  Year             Deficiency    Sec. 6653(a)1

  1964 ............ $60,217         $3,011
  1965 ............   6,659            333
  1966 ............  14,862            743
  1967 ............  36,181...

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