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MERRITT v. COMMISSIONER

Docket No. 26879-81.

45 T.C.M. 1368 (1983)

T.C. Memo. 1983-218

Joe D. Merritt v. Commissioner.

United States Tax Court.

Filed April 25, 1983.

Attorney(s) appearing for the Case

Joe D. Merritt, pro se, Central Lake, Mich. Danny M. Carr, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

In a notice of deficiency dated August 3, 1981, respondent determined a deficiency of $56,417.90 and additions to tax of $28,208.95 under section 6653(b)1 and $1,805.37 under section 6654 for the calendar year 1978. The deficiency and additions to tax were based upon sale by petitioner of the Joe Merritt Insurance Agency in 1978 for the sum of $230,000. In his petition filed...

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