Cloutier v. Commissioner

RAYMOND A. CLOUTIER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Cloutier v. Commissioner

Docket No. 23633-92

United States Tax Court

T.C. Memo 1994-558; 1994 Tax Ct. Memo LEXIS 563; 68 T.C.M. (CCH) 1165; 68 Trade Cas. (CCH) P1165;

November 3, 1994, Filed

Decision will be entered for respondent.

For the petitioner: Tristan P. Junius.

For the respondent: Wesley F. McNamara.

RAUM

RAUM

MEMORANDUM OPINION

RAUM, Judge: The Commissioner determined deficiencies and additions to tax as follows:

Additions to Tax

Year

Deficiency

Sec. 6653(b) 1

Sec. 6654

1975

$ 3,455.74

$ 1,727.87

$ 149.52

1976

$ 5,381.00

$…