CATANIA v. COMMISSIONER

Docket No. 20808-84.

52 T.C.M. 472 (1986)

T.C. Memo. 1986-437

Charles Catania v. Commissioner.

United States Tax Court.

Filed September 15, 1986.


Attorney(s) appearing for the Case

B. Mahlon Brown, 803 S. 6th St., Las Vegas, Nev., for the petitioner. Kenneth A. Burns, for the respondent.


Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

In a statutory notice dated April 5, 1984, respondent determined a deficiency in petitioner's income tax for 1980 in the amount of $5,684.19 and an addition to tax under section 6653(a)1 in the amount of $284.21.2

After concessions, the only issue remaining for decision is whether petitioner failed to comply with respondent's toke compliance...

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