LOVLIEN v. COMMISSIONER

Docket No. 33215-84.

50 T.C.M. 1277 (1985)

T.C. Memo. 1985-526

David M. Lovlien v. Commissioner.

United States Tax Court.

Filed October 7, 1985.


Attorney(s) appearing for the Case

Robert J. Foley, for the respondent.


Memorandum Opinion

RAUM, Judge:

This case is before us on the Commissioner's motion for summary judgment and his motion for the award of damages. The Commissioner determined a deficiency in petitioner's 1982 Federal income tax in the amount of $6,613 plus additions to tax in the amounts of $338.81 and $330.65 under sections 6651(a)(1) and 6653(a)(1), I. R. C. 1954, respectively, together with a further addition of 50 percent of the interest due on the $6...

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