Crane v. Commissioner

STELLA CRANE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Crane v. Commissioner

Docket No. 14336-79.

United States Tax Court

T.C. Memo 1982-350; 1982 Tax Ct. Memo LEXIS 392; 44 T.C.M. (CCH) 213; T.C.M. (RIA) 82350;

June 22, 1982.

Norman H. McNeil, for the petitioner.

David P. Fuller, for the respondent.

FEATHERSTON

MEMORANDUM OPINION

FEATHERSTON, Judge: Respondent determined the following deficiencies in and additions to petitioner's Federal income tax:

Addition to Tax

Sec. 6651(a)

Sec. 6653(a)

Sec. 6654

Year

Deficiency

I.R.C. 1954

I.R.C. 1954

I.R.C. 1954

1972

$1,783.32

$39.55

$89.17

1973

1,819.50

454.87