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HAYS v. COMMISSIONER

Docket No. 26223-93.

71 T.C.M. 1754 (1996)

T.C. Memo. 1996-18

Ralph Leon Hays, Jr. v. Commissioner.

United States Tax Court.

Filed January 22, 1996.

Attorney(s) appearing for the Case

Ralph Leon Hays, Jr., pro se. Mark A. Weiner, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

Respondent determined a $9,285 deficiency in petitioner's 1982 income tax and additions to tax in the amounts of $2,321.25, $464.25, and $903.97 under sections 6651(a),1 6653(a)(1)(A), and 6654(a), respectively. If an addition to tax for negligence is found under section 6653(a)(1)(A), petitioner would also be liable under section 6653(a)(1)(B) for 50 percent of the interest...

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