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HEPLER v. COMMISSIONER

Docket No. 10572-87.

60 T.C.M. 735 (1990)

T.C. Memo. 1990-490

Matthew S. Hepler v. Commissioner.

United States Tax Court.

Filed September 12, 1990.

Attorney(s) appearing for the Case

Sidney A. Soltz, 3001 S.W. 3rd Ave., Miami, Fla., for the petitioner. Richard A. Resnick, for the respondent.

Memorandum Findings of Fact and Opinion

JACOBS, Judge:

Respondent determined a deficiency of $20,040.78 in petitioner's Federal income tax for 1983 and additions to tax of $10,020.39 under section 6653(b)(1)1 and 50 percent of the interest due on the entire underpayment under section 6653(b)(2). By amendment to his answer, respondent increased the deficiency by $2,134.78 and asserted corresponding increased additions to tax under...

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