BOMHARDT v. COMMISSIONER

Docket No. 29100-83.

49 T.C.M. 231 (1984)

T.C. Memo. 1984-628

John E. Bomhardt v. Commissioner.

United States Tax Court.

Filed December 5, 1984.


Attorney(s) appearing for the Case

John E. Bomhardt, pro se. Mary Corrigan Gorman, for the respondent.


Memorandum Findings of Fact and Opinion

COHEN, Judge:

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

                                Additions to Tax
  Year      Deficiencies   Sec. 6653(b)1       Sec. 6654

  1979 ...   $4,221.00      $2,110.50            $ 33.30
  1980 ...    6,331.00       3,165.50             313.00
  1981 ...    8,930.00       4,465.00...

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