Housden v. Commissioner

WARWICK HOUSDEN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Housden v. Commissioner

Docket No. 33163-88

United States Tax Court

T.C. Memo 1992-91; 1992 Tax Ct. Memo LEXIS 93; 63 T.C.M. (CCH) 2063; T.C.M. (RIA) 92091;

February 13, 1992, Filed

Decision will be entered under Rule 155.

Michael C. Solner, for petitioner.

Michael E. Fernandez-Melone, for respondent.

PARR

PARR

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge: Respondent determined deficiencies in petitioner's Federal income tax as follows:

Additions to Tax

Year

Deficiency

Sec. 6651(a)

Sec. 6653(a)

Sec. 6653(a)(1)

1980

$ 9,780

$ 2,445

$…