HAGAMAN v. COMMISSIONER

Docket No. 3239-90.

100 T.C. 180 (1993)

SHIRLEY T. HAGAMAN, TRANSFEREE FOR WILLIAM S. HAGAMAN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 15, 1993.


Attorney(s) appearing for the Case

James P. Anderson, Jr., for petitioner.

Rebecca A. Dance and Robert B. Nadler, for respondent.


HALPERN, Judge:

By order of dismissal and decision entered February 18, 1993, in docket No. 747-85, this Court ordered and decided that there are deficiencies in and additions to William S. Hagaman's (Hagaman or the taxpayer) Federal income taxes as follows:

  Year        Deficiency     Addition to tax sec. 6653(b)

  1975        $184,453              $92,226.50
  1976         177,449               88,724.50
  1977     ...

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