BAUSTERT v. COMMISSIONER

Docket Nos. 4467-83, 33868-84.

54 T.C.M. 673 (1987)

T.C. Memo. 1987-488

George N. Baustert v. Commissioner.

United States Tax Court.

Filed September 28, 1987.


Attorney(s) appearing for the Case

Joseph Falcone, 4000 Town Center, Southfield, Mich., for the petitioner. Timothy S. Murphy, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge.

The Commissioner determined deficiencies in petitioner's Federal income taxes and additions to taxes under section 6653(a)(1)1 and (2) as follows:

 Docket     Taxable                           Additions to Tax
   No.        Year        Deficiency   Sec.6653(a)(1)   Sec.6653(a)(2)

 4467-83    1978 .......

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