LIGHT v. COMMISSIONER

Docket No. 1950-85.

54 T.C.M. 1102 (1987)

T.C. Memo. 1987-572

Edward H. Light v. Commissioner.

United States Tax Court.

Filed November 16, 1987.


Attorney(s) appearing for the Case

Michael L. Scales, 1444 Edwin Miller Blvd., Martinsburg, W. Va., for the petitioner. Clare J. Brooks, for the respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Chief Judge:

By notice of deficiency dated November 8, 1984, respondent determined deficiencies in and additions to petitioner's Federal income taxes as follows:

                                 Addition to Tax
                                     under
Year                Deficiency   Section 6653(b)1

1979 ............   $12...

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