Nicklo v. Commissioner

JOSEPH J. NICKLO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Nicklo v. Commissioner

Docket No. 27738-86.

United States Tax Court

T.C. Memo 1988-235; 1988 Tax Ct. Memo LEXIS 264; 55 T.C.M. (CCH) 953; T.C.M. (RIA) 88235;

May 26, 1988.

Joseph J. Nicklo, pro se.

Phillip A. Pillar, for the respondent.

COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge: Respondent determined deficiencies of $ 16,127 and $ 2,271 in petitioner's Federal income taxes for 1980 and 1981, respectively , and an addition to tax in the amount of $ 681 under section 6659 1 for 1981. The issue for determination…