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MAHIGEL v. COMMISSIONER

Docket Nos. 10774-78, 10775-78.

46 T.C.M. 1217 (1983)

T.C. Memo. 1983-529

Michael S. Mahigel v. Commissioner.

United States Tax Court.

Filed August 25, 1983.

Attorney(s) appearing for the Case

Michael S. Mahigel, pro se. Robert J. Percy, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined the following deficiencies in, and additions to, petitioner's Federal income taxes:

                          Addition       Addition
                       to tax under    to tax under
Year    Deficiency      Sec. 6653(b)    Sec. 6654(a)

1969    $3,877.21        $1,938.60
1970     9,338.42         4,669.21
1971     5,992.26         2,996.13        $191.75
1972...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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