STALLMAN v. COMMISSIONER

Memorandum Opinion

PARKER, Judge:

By statutory notice of deficiency dated April 13, 1990, respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1986 in the amount of $29,188 and additions to the tax as follows:

Sec. 6653(a)(1)(A)   Sec. 6653(b)(1)(A)   Sec. 6661

      $858*               $9,024**         $7,297

* The further addition under section 6653(a)(1)(B) is 50 percent of the...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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