PIERCE v. COMMISSIONER

Docket No. 36908-85.

54 T.C.M. 889 (1987)

T.C. Memo. 1987-525

John J. Pierce v. Commissioner.

United States Tax Court.

Filed October 8, 1987.


Attorney(s) appearing for the Case

Thomas C. Baratta, Jr., 7504 W. Grand Ave., Elmwood Park, Ill., for the petitioner. John J. Comeau, for the respondent.


Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined deficiencies in and additions to petitioner's Federal income taxes as follows:

                         Additions to Tax
Tax Year                       I.R.C.
 Ended      Deficiency   Section 6653(b)1

12-31-71       -0-         $1,333.43
12-31-72    $1,197.00       1,589.00
12-31-73     2,233...

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