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McDONALD v. COMMISSIONER

Docket No. 10926-78.

40 T.C.M. 1073 (1980)

T.C. Memo. 1980-342

Adrian R. McDonald v. Commissioner.

United States Tax Court.

Filed August 27, 1980.

Attorney(s) appearing for the Case

Christopher B. Sterner, for the respondent.

Memorandum Opinion

WILBUR, Judge:

The Commissioner determined the following income tax deficiencies and additions to tax against petitioner:

                                  Additions to
                                   Tax Under
  Year             Deficiency     Sec. 6653(b)

  1970 .......                     $1,433.92
  1971 .......                      1,941.78
  1972 .......                      1,470.68
  1973 .......     $4,470...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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