Dickey v. Commissioner

WILLIS W. DICKEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Dickey v. Commissioner

Docket No. 7425-78.

United States Tax Court

T.C. Memo 1982-77; 1982 Tax Ct. Memo LEXIS 669; 43 T.C.M. (CCH) 553; T.C.M. (RIA) 82077;

February 16, 1982.

James M. Kamman, for the respondent.

PARKER

MEMORANDUM FINDINGS OF FACT AND OPINION

PARKER, Judge: Respondent determined deficiencies in petitioner's Federal income taxes and additions to the tax under section 6653(b) 1 as follows:

Taxable

Deficiencies in

Additions to Tax

Year

Federal Income Tax

Under sec. 6653(b)

1971 2

$ 3,140

$ 1,570

1972

5,543

2,772

1973

3,991

1,996