MALQUIST v. COMMISSIONER

Docket No. 22398-89.

60 T.C.M. 155 (1990)

T.C. Memo. 1990-364

Dale H. Malquist v. Commissioner.

United States Tax Court.

Filed July 18, 1990.


Attorney(s) appearing for the Case

Dale H. Malquist, pro se. Jay M. Erickson, for the respondent.


Memorandum Findings of Fact and Opinion

PARR, Judge:

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

                                                              Additional Tax
 Year Ending                               Deficiency   Sec. 6653(b)1   Sec. 6654

Dec. 31, 1978 ..........................   $21,363.00    $10,682.00...

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