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COOPER v. COMMISSIONER

Docket No. 9211-74.

34 T.C.M. 1396 (1975)

T.C. Memo. 1975-320

Franklin D. Cooper and Evelyn L. Cooper v. Commissioner.

United States Tax Court.

Filed October 29, 1975.

Attorney(s) appearing for the Case

Franklin D. Cooper, pro se, 321 Lansdown Rd., Dewitt, N.Y. George W. Connelly, Jr. and Robert Abramitis, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in petitioners' Federal income tax for the taxable years 1971 and 1972 in the amounts of $9,129.03 and $5,176.45, respectively, and additions to tax under the provisions of section 6653(a)1 for the same years in the amounts of $459.60 and $258.82, respectively. The only adjustment made by the Commissioner in his statutory notice of...

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