LUCE v. COMMISSIONER

Docket No. 10613-78.

44 T.C.M. 1475 (1982)

T.C. Memo. 1982-614

James E. Luce v. Commissioner.

United States Tax Court.

Filed October 21, 1982.


Attorney(s) appearing for the Case

J. Keith McGregor, 700 S. Flowers St., Los Angeles, Calif., for the petitioner. Marion Malone, for the respondent.


Memorandum Opinion

COHEN, Judge:*

Respondent determined deficiencies in and additions to petitioner's Federal income tax as follows:

                                     Additions to
                                     Tax I. R. C.
  Year                               1954 Section
  Ended               Deficiencies   6653(a)1

  1970 ............     $  4,028        $   201
  1971...

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