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DeCLERCQ v. COMMISSIONER

Docket No. 8267-73.

44 T.C.M. 409 (1982)

T.C. Memo. 1982-386

Donald L. DeClercq v. Commissioner.

United States Tax Court.

Filed July 12, 1982.

Attorney(s) appearing for the Case

James H. Hudnut, for the petitioner. F. Michael Kovach, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioner's income tax for the calendar years 1969, 1970, and 1971 in the amounts of $8,027.11, $9,545.01, and $4,160.53, respectively, plus additions to tax under section 6653(b),1 in the amounts of $4,013.56, $4,772.51, and $2,080.27, respectively. In his answer respondent raised as an alternative claim an addition to tax under section...

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