GRAHAM v. COMMISSIONER

Docket No. 23617-85.

54 T.C.M. 171 (1987)

T.C. Memo. 1987-410

Dana L. Graham v. Commissioner.

United States Tax Court.

Filed August 24, 1987.


Attorney(s) appearing for the Case

James D. O'Connell, for the petitioner. Margaret A. Satko, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency in, and additions to, petitioner's Federal income tax for 1984, as follows:


                            Additions to Tax

Deficiency   §6651(a)1   §6653(a)(1)   §6653(a)(2)    §6654     §6661

$10,468...

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