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GRIGGS v. COMMISSIONER

Docket No. 2829-70-SC.

30 T.C.M. 141 (1971)

T.C. Memo. 1971-33

Eaker B. Griggs and Lovetta Griggs v. Commissioner.

United States Tax Court.

Filed February 22, 1971.

Attorney(s) appearing for the Case

Lovetta Griggs, pro se, 1104 E. Douglas Ave., Nashville, Tenn. John M. Wylie, for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined a deficiency in petitioners' income tax and additions to tax under section 6653(a), Internal Revenue Code of 19541 for the years and in the amounts as follows:


                             Addition to Tax
  Year         Deficiency    Section 6653(a)

  1966 .....    $244.54          $12.23
...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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