FORMAN v. COMMISSIONER

Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent, in a statutory notice dated May 24, 1985, determined deficiencies in income tax and additions to tax as follows:

Year       Tax        Sec. 6653(b)1    Sec. 6661

1982    $28,240.00     $14,120.00*     $2,824.00
1983     11,622.00       5,811.00*      1,162.20

* Plus 50 percent of the interest on the underpayments...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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