LaFRENIERE v. COMMISSIONER

Docket No. 2290-74.

40 T.C.M. 1239 (1980)

T.C. Memo. 1980-386

Edward LaFreniere v. Commissioner.

United States Tax Court.

Filed September 16, 1980.


Attorney(s) appearing for the Case

Richard M. Campbell, for the respondent.


Memorandum Findings of Fact and Opinion

WILBUR, Judge:

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

                      Additions     Additions
                       to Tax        to Tax
                      under Sec.   under Sec.
  Year    Deficiency    6654(a)      6653(b)

  1963   $11,176.36   $312.94     $5,588.18
  1964    11,431.05    320.08      5,715.52
  1965...

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