Hoyle v. Commissioner

LAWRENCE T. HOYLE, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hoyle v. Commissioner

Docket No. 30432-91

United States Tax Court

T.C. Memo 1994-592; 1994 Tax Ct. Memo LEXIS 600; 68 T.C.M. (CCH) 1321;

December 5, 1994, Filed

For petitioner: H. Robert Fiebach and Dennis L. Cohen.

For respondent: Ruth M. Spadaro.

TANNENWALD

TANNENWALD

MEMORANDUM FINDINGS OF FACT AND OPINION

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

Additions to Tax Under I.R.C.1

Sec.

Sec.

Sec.

Sec.

Year

Deficiency

6653(a)(1)

6653(a)(2)

6659

6661

1978

$…