United States Tax Court June 13, 1983, Docket No. 14758-82. (Merritt v. Commissioner)

JOE D. MERRITT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Merritt v. Commissioner Docket No. 14758-82. United States Tax Court T.C. Memo 1983-340; 1983 Tax Ct. Memo LEXIS 441; 46 T.C.M. (CCH) 422; T.C.M. (RIA) 83340; June 13, 1983. *441 Held: (1) Respondent's determined deficiencies in Federal individual income taxes are upheld. (2) Additions to tax are imposed under sec.