T.C. Memo. 1999-182
UNITED STATES TAX COURT
LEON S. MALACHINSKI, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13501-94. Filed June 1, 1999.
Michael G. Boylan, for petitioner.
Joseph T. Ferrick, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GALE, Judge: Respondent determined a deficiency of $43,750
in petitioner’s Federal income taxes for 1980 and an addition to
tax of $2,188 under section 6653(a).1 Respondent also determined
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
(continued...)
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