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BAKER v. COMMISSIONER

Docket No. 2559-88.

62 T.C.M. 223 (1991)

T.C. Memo. 1991-340

Kenneth M. Baker v. Commissioner.

United States Tax Court.

Filed July 25, 1991.

Attorney(s) appearing for the Case

Robert H. Wyshak, for the petitioner. Philip J. Starr, for the respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent determined a deficiency in petitioner's 1985 Federal income tax in the amount of $52,000, a $26,000 addition to tax under section 6653(b)(1),1 plus an additional amount equal to 50 percent of the interest due on the entire deficiency under section 6653(b)(2), and a $13,000 addition to tax under section 6661.

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