Lapin v. Commissioner

RON LAPIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lapin v. Commissioner

Docket No. 10973-89

United States Tax Court

T.C. Memo 1990-343; 1990 Tax Ct. Memo LEXIS 370; 60 T.C.M. (CCH) 59; T.C.M. (RIA) 90343;

July 9, 1990, Filed

Decision will be entered under Rule 155.

Ronald K. Van Wert, for the petitioner.

Alice M. Harbutte, for the respondent.

FEATHERSTON, Judge.

FEATHERSTON

MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent determined deficiencies in and additions to petitioner's Federal income taxes as follows:

1 Additions to Tax, I.R.C. Sections

Year

Deficiency

6653(a)(1)

6653(a)(2)

6661

19…