ABNEY v. COMMISSIONER

Docket No. 9072-84.

52 T.C.M. 624 (1986)

T.C. Memo. 1986-468

James R. Abney v. Commissioner.

United States Tax Court.

Filed September 23, 1986.


Attorney(s) appearing for the Case

Wayne A. McFadden, for the petitioner. Thomas Mackinson, for the respondent.


Memorandum Opinion

WRIGHT, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for taxable year 1981 in the amount of $6,407 and additions to tax in the amounts of $1,281.40, $345.40 and 50 percent of the interest due on $4,210 under sections 6651(a)(1), 6653(a)(1) and 6653(a)(2), respectively. After concessions by the parties, the sole issue for decision is whether petitioner is liable for the addition to tax under section 6651...

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