SULLIVAN v. COMMISSIONER

Docket No. 26618-88.

62 T.C.M. 903 (1991)

T.C. Memo. 1991-492.

David A. Sullivan v. Commissioner.

United States Tax Court.

Filed September 30, 1991.


Attorney(s) appearing for the Case

Patrick J. Murphy, 300 E. 42nd St., New York, N.Y., for the petitioner. Drita Tonuzi, for the respondent.


Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent, by means of a statutory notice, determined a deficiency of $26,547 in petitioner's 1983 Federal income tax and additions to tax of $1,327.35 under section 6653(a)(1),1 $1,397.50 under section 6651(a)(1), 50 percent of the interest due on the deficiency under section 6653(a)(2), and $6,636.75 under section 6661. After concessions by the parties, the issues remaining...

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