SHRIVER v. COMMISSIONER

Docket No. 2235-83.

85 T.C. 1 (1985)

THOMAS H. SHRIVER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 1, 1985.


Attorney(s) appearing for the Case

Michael E. Marr, for the petitioner.

John F. Dean, for the respondent.


STERRETT, Chief Judge:

By notice of deficiency dated November 8, 1982, and by amended answer, respondent determined a deficiency in Federal income taxes for the years ended December 31, 1977, and December 31, 1978, and additions to tax under sections 6653(b) and 6654, I.R.C. 1954, as follows:

                          Addition to tax under  
Year     Deficiency...

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