Doerries v. Commissioner

GEORGE T. DOERRIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Doerries v. Commissioner

Docket No. 32366-88

United States Tax Court

T.C. Memo 1991-396; 1991 Tax Ct. Memo LEXIS 461; 62 T.C.M. (CCH) 484; T.C.M. (RIA) 91396;

August 13, 1991, Filed

Decision will be entered under Rule 155.

Nick A. Moschetti Jr., for the petitioner.

J. Michal Nathan, for the respondent.

RUWE, Judge.

RUWE

MEMORANDUM FINDINGS OF FACT AND OPINION

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

Additions to Tax

Year

Deficiency

Sec. 6653(a)(1) 1

Sec. 6653(a)(2)

Sec.…