Diehl v. Commissioner

THOMAS C. DIEHL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Diehl v. Commissioner

Docket No. 30041-85.

United States Tax Court

T.C. Memo 1987-152; 1987 Tax Ct. Memo LEXIS 155; 53 T.C.M. (CCH) 412; T.C.M. (RIA) 87152;

March 23, 1987.

Jeffrey L. Shrom, for the petitioner.

W. Scott Green, for the respondent.

TANNENWALD

MEMORANDUM FINDINGS OF FACT AND OPINION

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

Additions to Tax

Year

Deficiency

Sec. 6651(1)(a)) 1

Sec. 6653(a)(1)

Sec. 6653(a)(2)

1981

$14,742

$2,438.75

$737.10

50% of…