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TONN v. COMMISSIONER

Docket No. 10767-79.

43 T.C.M. 740 (1982)

T.C. Memo. 1982-118

LeRoy E. Tonn v. Commissioner.

United States Tax Court.

Filed March 10, 1982.

Attorney(s) appearing for the Case

Thomas G. Norman, for the respondent.1

Memorandum Opinion

WILBUR, Judge:

Respondent determined a deficiency of $75,587.32 in petitioner's Federal income tax for the taxable year 1973. Respondent further determined petitioner to be liable for additions to tax under sections 6653(b) and 6654 in the amounts of $37,793.66 and $2,348.80, respectively.2

This matter comes before this Court on respondent's motion seeking...

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