DURALIA v. COMMISSIONER

Docket No. 19970-91.

67 T.C.M. 3084 (1994)

T.C. Memo. 1994-269

Stan R. Duralia v. Commissioner.

United States Tax Court.

Filed June 13, 1994.


Attorney(s) appearing for the Case

Stan R. Duralia, pro se. Bruce A. Anderson, for the respondent.


Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent, for petitioner's 1986 taxable year, determined a $54,266 income tax deficiency. Respondent also determined additions to tax in the amounts of $13,567, $2,713, and $2,625 under sections 6651,1 6653(a)(1)(A), and 6654, respectively. To the extent the underpayment is attributable to negligence, petitioner would be liable for increased interest under section 6653...

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