Roberts v. Commissioner

C. SAM ROBERTS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Roberts v. Commissioner

Docket No. 18905-83.

United States Tax Court

T.C. Memo 1987-182; 1987 Tax Ct. Memo LEXIS 178; 53 T.C.M. (CCH) 517; T.C.M. (RIA) 87182;

April 6, 1987.

Leslie Shields and John T. Buckingham, for the petitioner.

John L. Hopkins, for the respondent.

KORNER

MEMORANDUM FINDINGS OF FACT AND OPINION

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

Addition to Tax

Year

Deficiency

1 Sec. 6653(b)

1978

$82,501.00

$41,250.50

1979

199,512.11

99,756.00

After…