SIMPSON, Judge:
The Commissioner determined a deficiency of $22,737.38 in the petitioner's Federal income tax for 1980 and additions to tax of $663.25 under section 6651(a) of the Internal Revenue Code of 1954,
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.