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PORTANOVA v. COMMISSIONER

Docket No. 1775-80.

45 T.C.M. 124 (1982)

T.C. Memo. 1982-664

Michael C. Portanova v. Commissioner.

United States Tax Court.

Filed November 18, 1982.

Attorney(s) appearing for the Case

Jon Holden Adams, 35 Market St., Poughkeepsie, N.Y. for the petitioner. Bradford A. Johnson, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

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

                                 Additions to Tax
                                  Sec.        Sec.
  Year              Deficiency   6653(a)     6653(b)1

  1973 ...........   $5,062.44 ($16.82)2    $2,699.42
  1974 ..........

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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