Conovitz v. Comm'r

ROY S. CONOVITZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Conovitz v. Comm'r

Docket No. 12376-77.

United States Tax Court

T.C. Memo 1980-22; 1980 Tax Ct. Memo LEXIS 567; 39 T.C.M. (CCH) 929; T.C.M. (RIA) 80022;

January 23, 1980, Filed

David A. Pravda, for the petitioner.

Ellis L. Reemer, for the respondent.

RAUM

MEMORANDUM FINDINGS OF FACT AND OPINION

RAUM, Judge: The Commissioner determined the following deficiencies in income tax and additions to tax for the years 1973 and 1974:

Additions to Tax, I.R.C. 1954

Year

Deficiency

Sec.6651(a)

Sec.6653(a)

Sec.6654(a)

1973

$17,395 *

$2,909.45

$869.75

$3…