Cutler v. Commissioner

CARROLL CUTLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Cutler v. Commissioner

Docket No. 28701-84

United States Tax Court

T.C. Memo 1994-90; 1994 Tax Ct. Memo LEXIS 91; 67 T.C.M. (CCH) 2295;

February 28, 1994, Filed

For petitioner: Thomas E. Redding and Charles B. Koerth.

For respondent: Lillian D. Brigman.

FAY

FAY

MEMORANDUM FINDINGS OF FACT AND OPINION

FAY, Judge: Respondent determined deficiencies in Federal income tax and additions to tax under section 6651(a)(1) 1 for petitioner and his then spouse 2 as follows:

Addition to tax

Year

Deficiency

Sec. 6651(a)(1)

1979

$ 21,907.09

$ 5,476.77