DeBrouse v. Commissioner

FRANK C. DEBROUSE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

DeBrouse v. Commissioner

Docket No. 1487-86.

United States Tax Court

T.C. Memo 1988-119; 1988 Tax Ct. Memo LEXIS 147; 55 T.C.M. (CCH) 416; T.C.M. (RIA) 88119;

March 17, 1988.

Albert J. Ahern, Jr., for the petitioner.

Robert A. Miller, for the respondent.

KORNER

MEMORANDUM FINDINGS OF FACT AND OPINION

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

Addition to Tax

Year

Deficiency

Section 6653(b) 1

1972

$ 5,877

$ 2,939

1973

72,715

36,358

After concessions, the issues to…