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VanLANDINGHAM v. COMMISSIONER

Docket No. 34883-84.

53 T.C.M. 1 (1987)

T.C. Memo. 1987-66

Ralph K. VanLandingham v. Commissioner.

United States Tax Court.

Filed February 2, 1987.

Attorney(s) appearing for the Case

B. Roland Freazier, Jr., 3805 Cutshaw Ave., Richmond, Va., Gary S. Cook and C. Richard Davis, for the petitioner. Scott Anderson, for the respondent.

Memorandum Opinion

DRENNEN, Judge:

Respondent determined deficiencies in Petitioner's Federal income tax and additions to tax as follows:

                                    Income Tax          Additions to Tax
Year                                Deficiency    Sec. 6651(a)1     Sec. 6653(a)

June 30, 1980 ..................... $ 2,609.41       $130.47            $2,521...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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