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HETER v. COMMISSIONER

Docket No. 30345-84.

52 T.C.M. 407 (1986)

T.C. Memo. 1986-422

Daniel J. Heter, Jr. v. Commissioner.

United States Tax Court.

Filed September 9, 1986.

Attorney(s) appearing for the Case

Daniel J. Heter, Jr., pro se, Newburgh, N.Y. Cheryl J. Choy-Weller, for the respondent.

Memorandum Findings of Fact and Opinion

WILLIAMS, Judge:

The Commissioner determined deficiencies in petitioner's Federal income tax and additions to tax pursuant to section 6653(b)1 and section 6654 for the taxable years 1979, 1980, 1981 and 1982 in the following amounts:

                                              Section 6653(b)(1)     Section 6654
Year                            Deficiency...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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