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GAINER v. COMMISSIONER

Docket No. 10166-86.

56 T.C.M. 39 (1988)

T.C. Memo. 1988-416

John B. Gainer v. Commissioner.

United States Tax Court.

Filed September 1, 1988.

Attorney(s) appearing for the Case

Richard G. Helzer, 621 S.W. Morrison, Portland, Ore., for the petitioners. William H. Quealy, Jr., for the respondent.

Memorandum Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for 1981 in the amount of $5,161 together with additions to tax under section 6653(a)1 in the amount of $258 and under section 6659 in the amount of $1,548. The parties have settled all issues except one: Whether petitioner is liable for the addition to tax imposed by section...

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