SWOPE v. COMMISSIONER

Docket No. 33758-87.

57 T.C.M. 1244 (1989)

T.C. Memo. 1989-414

Jeffrey G. Swope, Petitioner v. Commissioner.

United States Tax Court.

Filed August 10, 1989.


Attorney(s) appearing for the Case

Jeffrey G. Swope, pro se. Ralph F. Shilling, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioner's Federal income tax for the calendar years 1979, 1980, 1981 and 1982 in the amounts of $5,246.92, $5,937.04, $7,397.22 and $7,682.00, respectively; additions to tax under section 6653(a)1 in the amounts of $262.35 and $296.85 for 1979 and 1980, respectively; additions to tax under section 6653(a)(1) in the amounts of $369.86...

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