Schwener v. Commissioner

WILLIAM H. SCHWENER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Schwener v. Commissioner

Docket No. 10079-84.

United States Tax Court

T.C. Memo 1987-594; 1987 Tax Ct. Memo LEXIS 593; 54 T.C.M. (CCH) 1239; T.C.M. (RIA) 87594;

December 3, 1987.

John J. Casey, for the petitioner.

John Q. Walsh, Jr., for the respondent.

HAMBLEN

MEMORANDUM FINDINGS OF FACT AND OPINION

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

Additions to Tax

Taxable Year Ended

Deficiency

1Section 6653(b)

December 31, 1979

$ 8,164

$ 4,335

December 31, 1980

$…