CHANDLER v. COMMISSIONER

Docket No. 3016-71.

31 T.C.M. 945 (1972)

T.C. Memo. 1972-193

William E. Chandler, Jr. v. Commissioner.

United States Tax Court.

Filed September 5, 1972.


Attorney(s) appearing for the Case

William E. Chandler, Jr., pro se, 781 E. Miracle Strip Pkwy., Mary Esther, Fla. Frank Simmons and George W. Calvert, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioner's Federal income tax as follows:

                           Additions to Tax
                            I.R.C. of 1954
Year        Amount    Sec. 6651(a)    Sec. 6653(a)

1962 .... $  760.90    $  190.23       $ 38.05
1964 ....  2,775.74       863.92        172.78
1965 ....  6,886.01     1,721.50        344.30
1966 ....  6,340...

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