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SVEDAHL v. COMMISSIONER

Docket No. 4030-85.

89 T.C. 245 (1987)

DAVID C. SVEDAHL, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 10, 1987.

Attorney(s) appearing for the Case

Peter R. Stromer, for the petitioner.

Debra Estrem, for the respondent.

SWIFT, Judge:

In a timely statutory notice of deficiency, respondent determined a deficiency in petitioner's Federal income tax liability for 1983 in the amount of $2,824 and an addition to tax pursuant to section 6653(a)(1)1 in the amount of $250.92. Respondent filed an amendment to his answer in which he increased the deficiency to $6,314 and increased the addition to tax to $316. Respondent also asserts an addition to tax under...

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