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JONES v. COMMISSIONER

Docket No. 198-76.

36 T.C.M. 1323 (1977)

T.C. Memo. 1977-329

Lyna Kathryn Jones v. Commissioner.

United States Tax Court.

Filed September 22, 1977.

Attorney(s) appearing for the Case

Herbert Shafer, 620 Peachtree St., N.E., Atlanta, Ga., for the petitioner. Albert L. Sandlin, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioner's income tax and additions to tax for the years and in the amounts as follows:

                            Additions to the Tax,
                               I.R.C. 19541

            Income       Section     Section    Section
  Year       Tax        6653(a)    6651(a)(1)   6654

  1969 .. $1,691.02    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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