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HEDRICK v. COMMISSIONER

Docket No. 11167-76.

39 T.C.M. 1111 (1980)

T.C. Memo. 1980-54

Robert R. Hedrick, Jr. v. Commissioner.

United States Tax Court.

Filed February 27, 1980.

Attorney(s) appearing for the Case

Arthur P. Tranakos, 34 Peachtree St., N.W., Atlanta, Ga., for the petitioner. Albert L. Sandlin, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies in petitioner's Federal income tax and additions thereto pursuant to sections 6651(a)(1)1 and 6653(a) as follows:


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   Year                  Deficiency    Sec. 6651(a)(1)    Sec. 6653(a)

   1969 ............

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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