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UNDERHILL v. COMMISSIONER

Docket No. 18079-90.

62 T.C.M. 312 (1991)

T.C. Memo. 1991-356

Richard W. Underhill v. Commissioner.

United States Tax Court.

Filed August 1, 1991.

Attorney(s) appearing for the Case

Richard D. Worsley, 15 W. Figueroa St., Santa Barbara, Calif., for the petitioner. Ursula P. Gee, for the respondent.

Memorandum Findings of Fact and Opinion

NAMEROFF, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b) of the Code1 and Rule 180 et seq. Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1985 in the amount of $5,120, plus additions to tax under section 6651(a)(1) in the amount of $1,280, section 6653(a)(1) in the amount of $256, section 6653(a)(2) in...

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