Graf v. Commissioner

MARC W. GRAF, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Graf v. Commissioner

Docket No. 5009-81.

United States Tax Court

T.C. Memo 1983-346; 1983 Tax Ct. Memo LEXIS 447; 46 T.C.M. (CCH) 450; T.C.M. (RIA) 83346;

June 13, 1983.

Marc W. Graf, pro se.

Ellen T. Friberg, for the respondent.

SHIELDS

MEMORANDUM FINDINGS OF FACT AND OPINION

SHIELDS, Judge: Respondent determined the following deficiencies in petitioner's Federal income tax for calendar years 1976, 1977 and 1978 as follows:

Additions to the Tax

Year

Deficiency

Sec.6651(a) 1

Sec.6653 (a)

Sec.6654

1976

$1,780.45

$445.11

$89.02

$66.32

1977

1,826.…