Pierce v. Commissioner

PERRY JACK PIERCE, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Pierce v. Commissioner

Docket No. 35381-84.

United States Tax Court

T.C. Memo 1986-283; 1986 Tax Ct. Memo LEXIS 324; 51 T.C.M. (CCH) 1399; T.C.M. (RIA) 86283;

July 8, 1986.

Perry Jack Pierce, Jr., pro se.

Anne M. DiFonzo, for the respondent.

TANNENWALD

MEMORANDUM FINDINGS OF FACT AND OPINION

TANNENWALD, Judge: Respondent determined the following deficiencies in petitioner's income tax, as modified after trial:

Taxable Year

Additions to Tax

Ending

Deficiency

Sec. 6653(b) 1

Sec. 6654(a)

12/31/80

$4,062.18

$2,031.09

$182.93

12/31/81

5,5…