Derksen v. Commissioner

ROY C. DERKSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Derksen v. Commissioner

Docket No. 26731-83.

United States Tax Court

T.C. Memo 1985-470; 1985 Tax Ct. Memo LEXIS 163; 50 T.C.M. (CCH) 1005; T.C.M. (RIA) 85470;

September 9, 1985.

Roy C. Derksen, pro se.

Joseph R. Peters, for the respondent.

SWIFT

MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge: In a statutory notice of deficiency dated June 15, 1983, respondent determined the following deficiencies in, and additions to, petitioner's Federal income tax liabilities:

Additions to Tax

Year

Deficiency

Section 6653(b) 1

Section 6654(a)