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HOLLIE v. COMMISSIONER

Docket No. 11027-76.

73 T.C. 1198 (1980)

WILLIE LEE HOLLIE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 26, 1980.

Attorney(s) appearing for the Case

Gerald Stahl, for the petitioner.

Richard M. Campbell and Barbara T. Kaplan, for the respondent.

TANNENWALD, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the year 1973 and additions to tax as follows:

                            Additions to tax               

Deficiency     Sec. 6651(a)1     Sec. 6653(a)     Sec. 6654
 $101,779       $25,444.75        $5,088.95       $3,256.93

The parties have agreed that...

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