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CLEVELAND v. COMMISSIONER

Docket Nos. 1628-78, 1734-78, 1958-78.

46 T.C.M. 257 (1983)

T.C. Memo. 1983-299

Robert E. Cleveland v. Commissioner.

United States Tax Court.

Filed May 26, 1983.

Attorney(s) appearing for the Case

Phillip S. Makin, for the petitioner. Judy Jacobs, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent, using the net worth plus expenditures method of recomputing income, determined deficiencies in petitioner's Federal income taxes and additions to tax under section 6653(b)1 as follows:

                               Additions to
                                 Tax Under
   Years            Tax2   Section 653(b)...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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