MATTHEWS v. COMMISSIONER

Docket No. 33002-83.

51 T.C.M. 416 (1986)

T.C. Memo. 1986-52

Eugene Matthews v. Commissioner.

United States Tax Court.

Filed February 5, 1986.


Attorney(s) appearing for the Case

William A. Patterson, 1800 Deposit Guaranty Plaza, Jackson, Miss., for the petitioner. Frank Simmons, for the respondent.


Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined deficiencies in income tax and additions to tax against petitioner for the years and in the amounts as follows:

Calendar      Deficiency      Additions
  Year                         to Tax
                               Section
                               6653(b)1

  1973        $3,728.73        $1,864.37
  1974        23,685...

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