TAYLOR v. COMMISSIONER

Docket No. 13630-78.

44 T.C.M. 393 (1982)

T.C. Memo. 1982-382

Bryan Wilson Taylor v. Commissioner.

United States Tax Court.

Filed July 7, 1982.


Attorney(s) appearing for the Case

James F. Gaulding, 5016 McKinney Ave., Dallas, Tex., for the petitioner. Richard D. Ames, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined the following deficiencies in petitioner's Federal income taxes:

                                 Addition to Tax
  Year       Deficiency    Sec. 6653(b),     Sec. 6654,
                           I. R. C. 1954    I. R. C. 1954

  1968 ..    $ 8,744.43      $ 4,372.22        $ 279.84
  1969 ..     13,312.50        6,656.38          426.00
  1970 ..     29...

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