HUMMER v. COMMISSIONER

Docket No 16491-87.

56 T.C.M. 657 (1988)

T.C. Memo. 1988-528

James R. Hummer v. Commissioner.

United States Tax Court.

Filed November 14, 1988.


Attorney(s) appearing for the Case

Bruce A. Hochstetler, 154 S. Halifax Ave., Daytona Beach, Fla., for the petitioner. Steve R. Johnson, for the respondent.


Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined deficiencies in petitioner's Federal income tax for taxable years 1982, 1983, and 1984, in the amounts of $7,322, $7,044, and $7,868, respectively. In addition, respondent determined an addition to tax for 1984 of $393 under section 6653(a)(1) and 50 percent of the interest due on $7,868 under section 6653(a)(2).1 The issues for decision are:

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