SWIGERT v. COMMISSIONER

Docket Nos. 255-80, 15780-80.

44 T.C.M. 992 (1982)

T.C. Memo. 1982-500

Ernest C. Swigert v. Commissioner.

United States Tax Court.

Filed August 31, 1982.


Attorney(s) appearing for the Case

Homer W. Keller, James D. Broadway, Steven H. Vogel, and Cheryl Dunlavey Ogolin, 1400 First Nat'l Bank Bldg., Peoria, Ill., for the petitioner. Gerald Beaudoin, for the respondent.


Memorandum Findings of Fact and Opinion

WHITAKER, Judge:*

Respondent determined deficiencies in petitioner's Federal income tax and additions to tax in the following amounts:

                                  Addition to Tax
     Year            Deficiency     Sec. 6651(a)1

     1970 .......... $22,270.56      $ 5,567.64
     1971 ..........  17,478.90        4,369.72
     1972 ...

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