United States Tax Court March 24, 1987, Docket No. 21436-84 (Blackman v. Commissioner)

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United States · · · 24-03-1987

lead-opinion

SIMPSON, Judge-.

The Commissioner determined a deficiency of $22,737.38 in the petitioner’s Federal income tax for 1980 and additions to tax of $663.25 under section 6651(a) of the Internal Revenue Code of 1954,1 and of $1,136.87 under section 6653(a).

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