BOGGS v. COMMISSIONER

Docket No. 6824-82.

50 T.C.M. 797 (1985)

T.C. Memo. 1985-429

Geronimo V. Boggs v. Commissioner.

United States Tax Court.

Filed August 15, 1985.


Attorney(s) appearing for the Case

Douglas E. Little and Robert M. Musselman, for the petitioner. John C. McDougal, for the respondent.


Memorandum Findings of Fact and Opinion

PARKER, Judge:

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

                               Sec. 6653(b)1
Year             Deficiency      Addition

1973 .........   $264,596.58     $132,298.29
1974 .........     59,215.66       29,607.83
1975 .........     27,476.55       13,738.28
1976 .........     24,042.45     ...

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