HOFFMAN v. COMMISSIONER

Docket No. 15672-79.

44 T.C.M. 380 (1982)

T.C. Memo. 1982-380

Irving Hoffman v. Commissioner.

United States Tax Court.

Filed July 7, 1982.


Attorney(s) appearing for the Case

Joseph W. Weigel, 622 North Water St., Milwaukee, Wis., for the petitioner. Joseph R. Peters, for the respondent.


Memorandum Findings of Fact and Opinion

NIMS, Judge:1

Respondent determined the following deficiencies in petitioner's federal income taxes and additions to tax for the years 1974 and 1975:

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                                                  Additions to Tax
      Year             Deficiency   Sec. 6651(a)(1)    Sec. 6653(a...

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