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O'CONNELL v. COMMISSIONER

Docket No. 818-71.

31 T.C.M. 837 (1972)

T.C. Memo. 1972-171

Paul J. O'Connell v. Commissioner.

United States Tax Court.

Filed August 14, 1972.

Attorney(s) appearing for the Case

Paul J. O'Connell, pro se, 3211 Westbrook Drive, #2, Cincinnati, Ohio. Donald W. Mosser, for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined deficiencies in income tax of the petitioner and additions to tax under section 6651(a) (1), Internal Revenue Code of 1954, for failure timely to file returns, as follows:

                             Addition to Tax
   Year         Deficiency   Sec. 6651(a)(1)

  1966 .......  $109.84          $27.46
  1967 .......    79.08           19.77
  1968 .......   214.53...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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