DERKSEN v. COMMISSIONER

Docket No. 26731-83.

50 T.C.M. 1005 (1985)

T.C. Memo. 1985-470

Roy C. Derksen v. Commissioner.

United States Tax Court.

Filed September 9, 1985.


Attorney(s) appearing for the Case

Roy C. Derksen, pro se, Brandon, Wis. Joseph R. Peters, for the respondent.


Memorandum Findings of Fact and Opinion

SWIFT, Judge:

In a statutory notice of deficiency dated June 15, 1983, respondent determined the following deficiencies in, and additions to, petitioner's Federal income tax liabilities:

---------------------------------------------------------------------------------------------
                                             Additions to Tax
Year                  Deficiency   Section 6653(b)
                    
                    
                    

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