Schell v. Commissioner

JOHN J. SCHELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Schell v. Commissioner

Docket No. 22986-91

United States Tax Court

T.C. Memo 1994-164; 1994 Tax Ct. Memo LEXIS 165; 67 T.C.M. (CCH) 2692;

April 18, 1994, Filed

Decision will be entered for respondent.

For petitioner: Kim W. Comfort.

For respondent: Laurel M. Robinson.

PARR

PARR

MEMORANDUM FINDINGS OF FACT AND OPINION

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

Addition to tax

Year

Deficiency

Sec. 6661

1985

$ 13,696

$ 3,424

1986

8,021

2,005

1987

3,174

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