Cisneros v. Commissioner

PETE M. CISNEROS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Cisneros v. Commissioner

Docket No. 2805-75.

United States Tax Court

T.C. Memo 1980-358; 1980 Tax Ct. Memo LEXIS 225; 40 T.C.M. (CCH) 1141; T.C.M. (RIA) 80358;

September 8, 1980, Filed

Rebecca T. Hill, for the respondent.

FAY

MEMORANDUM FINDINGS OF FACT AND OPINION

FAY, Judge: Respondent determined deficiencies in petitioner's Federal income taxes and additions to the tax under section 6653(b) 1 as follows:

Addition

Year

Deficiency 2

Sec. 6653(b)

1969

$ 939.34

$ 469.67

1970

3,092.18

1,546.09

1971

305.47

152.74

1972

1,955.59

977.80

1973

3,778.80