McCULLOCH v. COMMISSIONER

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined a deficiency in and additions to petitioner's Federal income tax for the calendar year 1985 as follows:

                         Additions to Tax1
                     Section            Section
  Deficiency       6653(a)(1)          6653(a)(2)

  $1,071.00         $53.55        50% of interest...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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