Garrett v. Commissioner

C. ANSON GARRETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Garrett v. Commissioner

Docket No. 9106-92

United States Tax Court

T.C. Memo 1994-70; 1994 Tax Ct. Memo LEXIS 74; 67 T.C.M. (CCH) 2214;

February 23, 1994, Filed

Decision will be entered under Rule 155.

For petitioner: Richard A. Cummings, T. Steve Joyce, and Janice E. Ervin.

For respondent: Mary P. Kimmel.

DAWSON

DAWSON

MEMORANDUM OPINION

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

Addition to Tax

Year

Deficiency

Sec. 6651(a)(1)

1987

$ 117,077

$ 29,423

1988

222,059

5…