Axelrod v. Commissioner

WALTER L. AXELROD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Axelrod v. Commissioner

Docket No. 4366-78.

United States Tax Court

T.C. Memo 1982-92; 1982 Tax Ct. Memo LEXIS 654; 43 T.C.M. (CCH) 614; T.C.M. (RIA) 82092;

February 22, 1982; As amended February 24, 1982

Walter L. Axelrod, pro se.

Michael R. Morris, for respondent.

TANNENWALD

MEMORANDUM FINDINGS OF FACT AND OPINION

TANNENWALD, Chief Judge: Respondent determined deficiencies in petitioner's Federal income taxes and additions to tax pursuant to section 6653(b)1 as follows:

Year

Deficiency

Addition to Tax

1964

$ 27,396.83

$ 13,698.42

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