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SMALL v. COMMISSIONER

Docket No. 7087-71.

35 T.C.M. 1656 (1976)

T.C. Memo. 1976-364

Arthur Everett Small, Jr. v. Commissioner.

United States Tax Court.

Filed November 30, 1976.

Attorney(s) appearing for the Case

Arthur Everett Small, Jr., pro se, P.O. Box 1010, Canon City, Colo. John D. Moats, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined the following deficiency in petitioner's Federal income tax for the taxable year 1966 and additions to tax as follows:

                 Additions to Tax, I.R.C. 1954
                     Sec.     Sec.     Sec.
  Deficiency       6651(a)  6653(a)   6654(a)

   $8,980          $2,245    $449    $209.54

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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