Price v. Commissioner

LEWIS D. PRICE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Price v. Commissioner

Docket No. 11319-85.

United States Tax Court

T.C. Memo 1986-553; 1986 Tax Ct. Memo LEXIS 54; 52 T.C.M. (CCH) 1038; T.C.M. (RIA) 86553;

November 19, 1986.

Lewis D. Price, pro se.

James S. Erie, for the respondent.

KORNER

MEMORANDUM FINDINGS OF FACT AND OPINION

KORNER, Judge: Respondent determined deficiencies in petitioner's income tax and additions to tax as follows:

Additions to Tax

Year

Deficiency

§ 6651(a)(1) 1

§ 6653(a) 2

§ 6654(a)

1977

$2,134

$141.58

$106.70

$6.22

1978

4,129

460.45

206.45

40.64

1979

2,549

182.71

127.45

11.5…