Wagner v. Commissioner

STEVEN J. WAGNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Wagner v. Commissioner

Docket No. 3211-85.

United States Tax Court

T.C. Memo 1987-601; 1987 Tax Ct. Memo LEXIS 600; 54 T.C.M. (CCH) 1263; T.C.M. (RIA) 87601;

December 7, 1987.

Steven J. Wagner, pro se.

Michael J. Cooper, for the respondent.

JACOBS

MEMORANDUM FINDINGS OF FACT AND OPINION

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

Additions to Tax (Sections)

Year

Deficiency

6651(a)(1) 1

6653(a)

6654

1978

$ 10,346.70

$ 2,586.68

$ 517.34

$ 331.06

1979

11,794.90

2,948.73

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