SHED v. COMMISSIONER

Docket No. 6449-79.

40 T.C.M. 1233 (1980)

T.C. Memo. 1980-384

Walter Arthur Shed v. Commissioner.

United States Tax Court.

Filed September 16, 1980.


Attorney(s) appearing for the Case

Walter Arthur Shed, pro se. Linda L. Wong, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency of $10,592.90 in petitioner's Federal income tax for 1975 and additions to tax for 1975 of $505.64 and $529.65 under sections 6651(a)1 and 6653(a), respectively.

Due to concessions, the only issues remaining for decision are whether respondent correctly determined petitioner's taxable income for 1975 and whether petitioner is liable...

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