HANSEN v. COMMISSIONER

Docket No. 11617-77.

41 T.C.M. 1023 (1981)

T.C. Memo. 1981-98

Paul M. Hansen v. Commissioner.

United States Tax Court.

Filed February 26, 1981.


Attorney(s) appearing for the Case

Gregory M. Hansen and Howard S. Landa, for the petitioner. Stewart C. Walz, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioner's income tax for the calendar years 1968, 1971 and 1972 in the amounts of $2,035.24, $6,681.14 and $12,734.54, respectively, and additions to tax under section 6653(b), I.R.C. 1954,1 in the respective amounts of $1,017.62, $3,340.57 and $6,367.27. The determination of the deficiency and addition to tax for the year 1968 resulted...

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