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NILSON v. COMMISSIONER

Docket No. 3702-83.

50 T.C.M. 1312 (1985)

T.C. Memo. 1985-535

Frederick D. Nilson v. Commissioner.

United States Tax Court.

Filed October 21, 1985.

Attorney(s) appearing for the Case

Wayne T. King, for the petitioner. Dennis Perez, for the respondent.

Memorandum Opinion

BUCKLEY, Special Trial Judge:

This case was assigned to the undersigned pursuant to the provisions of section 7456(d)(3) of the Code1 and General Order No. 8, 81 T. C. XXIII (1983).

Respondent determined the following deficiency and additions to tax in petitioner's 1980 Federal income tax.

                       Additions to Tax
Deficiency     § 6653(a)  § 6651(a)  § 6654...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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