MEADE v. COMMISSIONER

Docket No. 21261-86.

55 T.C.M. 377 (1988)

T.C. Memo. 1988-108

J.C. Meade v. Commissioner.

United States Tax Court.

Filed March 10, 1988.


Attorney(s) appearing for the Case

J. Richard Staley, for the petitioner. Monica J. Miller, for the respondent.


Memorandum Findings of Fact and Opinion

PAJAK, Special Trial Judge:

Respondent determined a deficiency in, and additions to, petitioner's 1982 Federal income tax as follows:

                                     Additions to tax under Sections
                                  -------------------------------------
  Deficiency      6651(a)(1)      6653(a)(1)      6653(a)(2)      6659
                        

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