Wollesen v. Commissioner

WOODROW D. WOLLESEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Wollesen v. Commissioner

Docket No. 25805-85.

United States Tax Court

T.C. Memo 1987-611; 1987 Tax Ct. Memo LEXIS 656; 54 T.C.M. (CCH) 1315; T.C.M. (RIA) 87611;

December 16, 1987.

William L. Neff, for the petitioner.

David S. Kosterlitz, for the respondent.

KORNER

MEMORANDUM OPINION

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

Addition to Tax

Year

Deficiency

Section 6653(a) 1

1979

$ 12,363.30

$ 618.17

1980

19,004.68

950.23

After concessions, the issues that we…