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WAHLSTROM v. COMMISSIONER

Docket No. 48937-86.

92 T.C. 703 (1989)

CHARLES A. WAHLSTROM, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 29, 1989.

Attorney(s) appearing for the Case

Edward B. Simpson and John Gigounas, for the petitioner.

Patricia Montero, for the respondent.

OPINION

PARR, Judge:

Respondent determined a deficiency of $11,978 against petitioner and additions to tax as follows for the 1983 taxable year:

       Sec.          Sec.          Sec.        Sec.        Sec.
    6653(a)(1)       6651        6661(a)    6653(a)(2)    6654(a)

    $598.90        $2,939      $1,197.80      1           $836...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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