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GRIPENTROG v. COMMISSIONER

Docket No. 3960-71.

34 T.C.M. 1455 (1975)

T.C. Memo. 1975-334

Herb M. Gripentrog and Susan E. Gripentrog v. Commissioner.

United States Tax Court.

Filed November 10, 1975.

Attorney(s) appearing for the Case

Herb M. Gripentrog, pro se, 215 S. 8th Ave., Wausau, Wis. Michael W. Ford, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined deficiencies in petitioners' income taxes of $2,385.62 for 1964, $1,424.21 for 1967, and $2,226.16 for 1968. Respondent also determined negligence penalties of $71.21 for 1967 and $111.31 for 1968 under section 6653 (a).1 Petitioners accepted the determination of respondent on a number of questions, and...

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