Patterson v. Comm'r

LLOYD W. PATTERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Patterson v. Comm'r

Docket No. 8798-86.

United States Tax Court

T.C. Memo 1989-193; 1989 Tax Ct. Memo LEXIS 193; 57 T.C.M. (CCH) 248; T.C.M. (RIA) 89193;

April 27, 1989.

James B. Lewis, for the petitioner.

Diane R. Mirabito, for the respondent.

TANNENWALD

MEMORANDUM OPINION

TANNENWALD, Judge: Respondent determined the following deficiency in, and additions to, petitioner's Federal income tax for the taxable year 1982:

Additions to Tax

Deficiency

Sec. 6651 1

Sec. 6653(a)(1)

Sec. 6653(a)(2)

Sec. 6654

$ 12,638.00

$ 1,718.00

$ 631.00

$…