Cheek v. Commissioner

JOHN L. CHEEK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Cheek v. Commissioner

Docket No. 7824-82.

United States Tax Court

T.C. Memo 1987-84; 1987 Tax Ct. Memo LEXIS 80; 53 T.C.M. (CCH) 111; T.C.M. (RIA) 87084;

February 11, 1987.

John L. Cheek, pro se.

William E. Bogner, for respondent.

PARKER

MEMORANDUM FINDINGS OF FACT AND OPINION

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

Section 6653(a) 1

Year

Deficiency

Additions

1978

$ 8,112.30

$405.61

1979

13,645.00

682.00

The issues for decision 2 are:(1) Whether petitioner's purported…