Baustert v. Commissioner

GEORGE N. BAUSTERT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Baustert v. Commissioner

Docket Nos. 4467-83; 33868-84.

United States Tax Court

T.C. Memo 1987-488; 1987 Tax Ct. Memo LEXIS 484; 54 T.C.M. (CCH) 673; T.C.M. (RIA) 87488;

September 28, 1987.

Joseph Falcone, for the petitioner.

Timothy S. Murphy, for the respondent.

GOFFE

MEMORANDUM FINDINGS OF FACT AND OPINION

GOFFE, Judge: The Commissioner determined deficiencies in petitioner's Federal income taxes and additions to tax under section 6653(a)(1)1 and (2) as follows:

Taxable

Additions to Tax

Docket No.

Year

Deficiency

Sec. 6653(a)(1)