PATMON v. COMMISSIONER

Docket No. 11923-89.

61 T.C.M. 2149 (1991)

T.C. Memo. 1991-111

Frederick A. Patmon v. Commissioner.

United States Tax Court.

Filed March 14, 1991.


Attorney(s) appearing for the Case

Hallison H. Young, 3770 City Natl. Bk. Bldg., Detroit, Mich., for the petitioner. Elias T. Majoros, for the respondent.


Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined a deficiency in, and additions to, petitioner's 1977 Federal income tax as follows:

                   Additions to Tax
Deficiency   Sec. 6651(a)(1)   Sec. 6653(a)

$37,380.50     $9,345.13        $1,869.03

Unless otherwise indicated, all section references are to the Internal Revenue Code, as amended and in effect for the year...

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