GREW v. COMMISSIONER

Docket Nos. 28577-82, 33161-83, 24050-84.

51 T.C.M. 405 (1986)

T.C. Memo. 1986-47

Terence John Grew v. Commissioner.

United States Tax Court.

Filed February 3, 1986.


Attorney(s) appearing for the Case

Peter R. Stromer, for the petitioner. Donna J.Rice, for the respondent.


Memorandum Findings of Fact and Opinion

CLAPP, Judge:

Respondent determined deficiencies in petitioner's income tax for the years 1977, 1978, 1979, and 1980 in the respective amounts of $1,208, $11,125, $8,664, and $10,192 and additions to tax under section 6653(a)1 in the respective amounts of $60, $556, $433, and $510. Respondent has requested damages under section 6673.

The issues for decision are: 1) whether petitioner...

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