Neel v. Commissioner

WILFRED P. NEEL AND BARBARA J. NEEL, Petitioners v. COMMISSIONER OF INTERANAL REVENUE, Respondent

Neel v. Commissioner

Docket No. 1162-80.

United States Tax Court

T.C. Memo 1985-108; 1985 Tax Ct. Memo LEXIS 523; 49 T.C.M. (CCH) 939; T.C.M. (RIA) 85108;

March 12, 1985.

Wilfred P. Neel, pro se.

LeRoy D. Boyer, for the respondent.

WILES

MEMORANDUM FINDINGS OF FACT AND OPINION

WILES, Judge: Respondent determined the following deficiency in, and additions to, petitioners' 1977 Federal income tax:

Deficiency

Sec. 6653(a) 1

Sec. 6654(a)

Sec. 6651(a)(1)

$17,910.68

$895.53

$636.61

$4,477.67

After concessions, including…