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SULLIVAN v. COMMISSIONER

Docket No. 27486-83.

50 T.C.M. 874 (1985)

T.C. Memo. 1985-439

Grant W. Sullivan v. Commissioner.

United States Tax Court.

Filed August 21, 1985.

Attorney(s) appearing for the Case

Grant W. Sullivan, pro se, Manchester, N. H. Charles W. Maurer, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined deficiencies, including additions to tax, against petitioner, as follows:

                                   Additions to Tax,
                  Increase            I.R.C. 1954
Year               in tax        Sec.6654(a)   Sec. 6653(b)

1978 ............$3,455.00         $110.06      $1,727.50
1979 ............ 3,987.03          165.82       1,993.52
1980...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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