FORMAN v. COMMISSIONER

Docket No. 32324-85.

55 T.C.M. 139 (1988)

T.C. Memo. 1988-64

Kenneth A. Forman v. Commissioner.

United States Tax Court.

Filed February 23, 1988.


Attorney(s) appearing for the Case

Edward Wishnow, for the petitioner. Chauncey W. Tuttle, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent, in a statutory notice dated May 24, 1985, determined deficiencies in income tax and additions to tax as follows:

Year       Tax        Sec. 6653(b)1    Sec. 6661

1982    $28,240.00     $14,120.00*     $2,824.00
1983     11,622.00       5,811.00*      1,162.20

* Plus 50 percent of the interest on the underpayments...

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