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GOODE v. COMMISSIONER

Docket Nos. 11776-79, 11809-79, 11916-79.

42 T.C.M. 1209 (1981)

T.C. Memo. 1981-548

Jerry L. Goode v. Commissioner.

United States Tax Court.

Filed September 28, 1981.

Attorney(s) appearing for the Case

Robert E. Giffin, 199 South Fifth St., Columbus, Ohio, for the petitioner. Robert Kastl, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioner's income taxes for the calendar years 1974, 1975 and 1976 in the amounts of $5,539.60, $4,155 and $963, respectively, and additions to tax under section 6651(a)1 for the years 1974 and 1975 in the amounts of $237.30 and $215.84, respectively. Some of the issues raised by the pleadings have been disposed of by agreement of the...

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