MOODY v. COMMISSIONER

Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

By timely notices of deficiency, respondent determined deficiencies in excise taxes pursuant to section 4941(a) and (b) and section 4945(a) and (b), plus additions to tax under section 6684,1 as follows:

Docket No. 2566-88:

Year                       Excise Tax Deficiency

Dec. 31, 1983 ..........        $   38,600
Dec. 31, 1984 ......

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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