Gill v. Commissioner

CHARLES H. GILL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Gill v. Commissioner

Docket No. 2593-83

United States Tax Court

T.C. Memo 1990-91; 1990 Tax Ct. Memo LEXIS 91; 58 T.C.M. (CCH) 1501; T.C.M. (RIA) 90091;

February 26, 1990

Brian R. St. James, for the petitioner.

James A. Kutten, for the respondent.

SHIELDS

MEMORANDUM FINDINGS OF FACT AND OPINION

SHEILDS, Judge: Respondent determined a deficiency in and additions to petitioner's Federal income tax for 1979, as follows:

Additions to Tax

Deficiency

Sec. 6651(a)(1) 1

Sec. 6653(a)

$ 21,572

$ 5,393

$ 1,079

Respondent has conceded the addition…